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of <h1>Commissioner Can Order Arrests for Offenses Under Section 132 of Orissa GST Act, 2017; Bail Procedures Explained.</h1> Under the Orissa Goods and Services Tax Act, 2017, the Commissioner has the authority to order the arrest of individuals suspected of committing specific 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 may be granted bail or, if bail is not provided, held in custody. In cases of non-cognizable and bailable offenses, the Deputy or Assistant Commissioner holds the same authority as a police station officer for bail proceedings.
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