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of <h1>Commissioner Can Authorize Arrests for Offenses Under Section 132 of Punjab GST Act 2017; Bail Procedures Detailed.</h1> Under the Punjab Goods and Services Tax Act, 2017, the Commissioner can authorize the arrest of individuals suspected of committing certain offenses specified in Section 132. If arrested, the individual must be informed of the arrest grounds and presented before a Magistrate within 24 hours. For offenses under Section 132(4), the arrested person may be granted bail or sent to Magistrate custody if bail is not provided. In non-cognizable and bailable offenses, the Deputy or Assistant Commissioner has the same authority as a police station officer to release the individual on bail.
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