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of <h1>Chief Commissioner Can Authorize Arrests Under AP GST Act 2017, Section 132; Bail Procedures Explained for Offenses</h1> Under the Andhra Pradesh Goods and Services Tax Act, 2017, the Chief Commissioner can authorize the arrest of individuals suspected of committing certain offenses under section 132. Arrested individuals must be informed of the grounds for arrest and presented before a Magistrate within 24 hours. For offenses specified under sub-section (4) of section 132, individuals are eligible for bail or must be forwarded to the Magistrate's custody. In non-cognizable and bailable cases, the Deputy or Assistant Commissioner has the authority to grant bail, similar to a police station officer-in-charge, following the Code of Criminal Procedure, 1973.
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