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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Commissioner Can Arrest Under Section 132 of Jharkhand GST Act 2017; Bail Possible for Certain Offenses</h1> Under the Jharkhand Goods and Services Tax Act, 2017, the Commissioner has the authority to arrest individuals suspected of committing certain offenses under section 132. If arrested, the individual must be informed of the arrest grounds and presented to a Magistrate within 24 hours. For offenses under section 132(4), the arrested person may be granted bail or, if bail is denied, placed in Magistrate custody. In non-cognizable and bailable offenses, the Deputy or Assistant Commissioner has the same authority as a police station officer to release the person on bail or take other necessary actions.