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    <title>Power to arrest.</title>
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    <description>The Commissioner may, by order, authorise State tax officers to arrest persons believed to have committed specified GST offences attracting higher punishments; arrests are subject to CrPC safeguards, including informing the arrested person of grounds and producing them before a Magistrate within the prescribed short period, admission to bail or forwarding to Magistrate custody where applicable, and conferring on Deputy or Assistant Commissioners the powers equivalent to an officer in charge of a police station for bailable non cognizable offences.</description>
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      <description>The Commissioner may, by order, authorise State tax officers to arrest persons believed to have committed specified GST offences attracting higher punishments; arrests are subject to CrPC safeguards, including informing the arrested person of grounds and producing them before a Magistrate within the prescribed short period, admission to bail or forwarding to Magistrate custody where applicable, and conferring on Deputy or Assistant Commissioners the powers equivalent to an officer in charge of a police station for bailable non cognizable offences.</description>
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