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of <h1>Manipur GST Act 2017: Commissioner Can Authorize Arrests for Section 132 Offenses; Bail Procedures Outlined for Suspects</h1> Under the Manipur Goods and Services Tax Act, 2017, the Commissioner is empowered to authorize the arrest of individuals suspected of committing specific offenses under section 132, which are punishable by law. Upon arrest, the individual must be informed of the grounds and presented before a Magistrate within 24 hours. For offenses under sub-section (4) of section 132, the arrested individual may be granted bail or sent to the Magistrate's custody if bail is not secured. In non-cognizable and bailable cases, the Deputy or Assistant Commissioner has the authority to release the individual on bail, akin to a police station officer-in-charge.
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