Power to arrest :
If the Commissioner has reason to believe that any person has committed an offence specified under section 132(1) clauses (a) to (d) which is punishable under section 132(1) or 132(2) clauses (i) or (ii), he may, by order, authorise any officer of central tax to arrest such person -section 69(1) of CGST Act.
Where a person is arrested under section 132(1) for an offence specified under section 132(5) of CGST Act, [cognizable and non-bailable offences], the officer authorised to arrest the person shall inform such person of the grounds of arrest and produce him before a magistrate within twenty four hours – section 69(2) of CGST Act.
Subject to provisions of CrPC, where a person is arrested for an offence under section 132(4) [Noncognizable and bailable offences], he shall be admitted to bail or in default of bail, forwarded to the custody of Magistrate – – section 69(3)(a) of CGST Act.
In the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant Commissioner, shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in-charge of a police station – section 69(3)(b) of CGST Act.