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of <h1>Commissioner Can Order Arrests for GST Offenses Under Section 69; Bail Provisions Explained in Section 132.</h1> The Mizoram Goods and Services Tax Act, 2017, under Section 69, grants the Commissioner the authority to order the arrest of individuals suspected of committing certain offenses under Section 132. Upon arrest, the individual must be informed of the grounds and presented before a Magistrate within 24 hours. For offenses under Section 132(4), the arrested person is eligible for bail or, if bail is not granted, must be taken into custody by a Magistrate. In cases of non-cognizable and bailable offenses, the Deputy or Assistant Commissioner has powers equivalent to a police station officer for granting bail.
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