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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Arrest under Section 69 of West Bengal GST Act requires magistrate presentation within 24 hours; bail for Section 132(4) offenses.</h1> Under Section 69 of the West Bengal Goods and Services Tax Act, 2017, the Commissioner may authorize the arrest of a person if there is reason to believe they have committed 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 otherwise, must be forwarded to a Magistrate's custody. In non-cognizable and bailable offenses, the Deputy or Assistant Commissioner has the authority to release the person on bail, akin to a police station officer-in-charge.
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