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<h1>Arunachal Pradesh GST Act: Commissioner Can Order Arrest for Section 132 Offenses; Bail Possible for Non-Cognizable Cases.</h1> Under the Arunachal Pradesh Goods and Services Tax Act, 2017, the Commissioner has the authority to order the arrest of individuals suspected of committing specific offenses outlined in section 132. Upon arrest, 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 is eligible for bail or must be taken into Magistrate custody if bail is not granted. In non-cognizable and bailable offenses, the Deputy or Assistant Commissioner has the authority to release the arrested person on bail, similar to a police station officer-in-charge.