State the circumstances when the proper officer can authorize to 'arrest' of any person under the CGST Act, 2017.

Various circumstances enumerated in GST law for arrest are as follows: According to Section 69 of the Central Goods and Services Tax Act, 2017 Where the commissioner has reason to believe that person has committee any offence specified in clause (a) or clause (b) or clause (c) or clause (D) of sub-section ( ) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorised any officer of central tax to arrest such person. Where a person is arrest under sub-section (1) for an offence specified under sub-section (5) of section 132, the officer authorise to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty-four hours. Subject to the provision of the Code of Criminal Procedure, 1973, - a. Where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132. he shall be admitted to bail or in default of bail, forwarded to the custody to the magistrate. b. In the case of 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 power and subject to the same provision as an officer- in-charge of police station.