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of <h1>Section 69 of Himachal Pradesh GST Act: Commissioner Can Arrest for Offenses; Bail Details Under Section 132 Explained.</h1> Under the Himachal Pradesh Goods and Services Tax Act, 2017, Section 69 grants the Commissioner the authority to arrest individuals suspected of committing certain offenses outlined in Section 132. If arrested, the individual must be informed of the grounds and presented before a Magistrate within 24 hours. For offenses under subsection (4) of Section 132, the person is eligible for bail or must be forwarded to the Magistrate's custody if bail is not granted. In non-cognizable and bailable cases, the Deputy or Assistant Commissioner has the same authority as a police station officer regarding bail.
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