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of <h1>Commissioner Empowered to Arrest Under Rajasthan GST Act 2017 for Section 132 Offenses; Bail Possible for Non-Cognizable Offenses.</h1> Under the Rajasthan Goods and Services Tax Act, 2017, the Commissioner has the authority to order the arrest of individuals believed to have committed specific offenses under section 132. If arrested, the individual must be informed of the arrest grounds and presented before a Magistrate within 24 hours. For offenses under section 132(4), the person may be granted bail or detained by the Magistrate. For non-cognizable and bailable offenses, the Deputy or Assistant Commissioner has similar powers as a police station officer to manage bail and release.
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