https://www.taxtmi.com/acts?id=52257 Power to arrest arises where a proper officer not below the rank of Commissioner has reasons to believe that specified offences have been committed, and may authorise another proper officer to arrest. For offences under section 19(5), the arrested person must be informed of the grounds of arrest and produced before a Magistrate within twenty-four hours. In non-cognizable and bailable offences, a proper officer not below the rank of Assistant Commissioner has the powers of an officer-in-charge of a police station for bail or release. en-us Thu, 18 Dec 2025 13:19:40 +0530 Mon, 22 Jun 2026 15:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52257 Power to arrest arises where a proper officer not below the rank of Commissioner has reasons to believe that specified offences have been committed, and may authorise another proper officer to arrest. For offences under section 19(5), the arrested person must be informed of the grounds of arrest and produced before a Magistrate within twenty-four hours. In non-cognizable and bailable offences, a proper officer not below the rank of Assistant Commissioner has the powers of an officer-in-charge of a police station for bail or release. Act-Rules GST Thu, 18 Dec 2025 13:19:40 +0530 https://www.taxtmi.com/acts?id=52257