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of <h1>Commissioner Can Authorize Arrests Under Section 132 of Delhi GST Act 2017; Bail Possible for Certain Offenses.</h1> Under the Delhi Goods and Services Tax Act, 2017, the Commissioner is empowered to authorize the arrest of individuals suspected of committing certain offenses as outlined in Section 132. If an arrest is made, the individual must be informed of the reasons and presented before a Magistrate within 24 hours. The Code of Criminal Procedure governs the process, allowing bail for offenses under Section 132(4) and granting the Deputy or Assistant Commissioner the authority to release individuals on bail for non-cognizable and bailable offenses, similar to the powers of a police station officer-in-charge.
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