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of <h1>Section 69 of Bihar GST Act: Commissioner Can Arrest for Offences Under Section 132; Bail Possible for Non-Cognizable Offences.</h1> Section 69 of the Bihar Goods and Services Tax Act, 2017, grants the Commissioner the authority to arrest individuals suspected of committing specified offences under section 132. If arrested for such offences, the person must be informed of the arrest grounds and presented before a Magistrate within 24 hours. The Code of Criminal Procedure, 1973, applies, allowing for bail or Magistrate custody for offences under section 132(4). For non-cognizable and bailable offences, the Deputy or Assistant Commissioner has the authority to grant bail, akin to a police station officer-in-charge.
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