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<h1>Commissioner Can Order Arrests for Offenses Under Section 132 of Nagaland GST Act 2017; Bail Provisions Explained.</h1> Under the Nagaland 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, which are punishable by law. Upon arrest, the individual must be informed of the grounds and presented before a Magistrate within 24 hours. If the offense is bailable, the person may be granted bail or otherwise held in custody. For non-cognizable and bailable offenses, the Deputy or Assistant Commissioner has similar powers as a police station officer in charge regarding bail.