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of <h1>Commissioner Can Authorize Arrests for Offenses Under Section 132 of Telangana Goods and Services Tax Act 2017</h1> Under the Telangana Goods and Services Tax Act, 2017, the Commissioner is empowered to authorize the arrest of individuals suspected of committing certain offenses listed in section 132. Upon arrest, the individual must be informed of the grounds and presented before a Magistrate within 24 hours. If arrested for offenses under sub-section (4) of section 132, the person is eligible for bail or, if bail is not granted, must be taken into Magistrate custody. For non-cognizable and bailable offenses, the Deputy or Assistant Commissioner has the authority to release the individual on bail, akin to police station officers.
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