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of <h1>GST Law: Arrest Procedures and Bail for Offenses Under Model GST Law and Section 436 of CrPC, 1973.</h1> Under the Model GST Law (MGL), specific safeguards are provided for individuals placed under arrest. For cognizable offenses, the arrested person must be informed in writing of the arrest grounds and presented before a magistrate within 24 hours. For non-cognizable and bailable offenses, the Deputy/Assistant Commissioner of CGST/SGST can grant bail, adhering to the same provisions as a police station officer under section 436 of the Code of Criminal Procedure, 1973. All arrests must comply with the procedures outlined in the Code of Criminal Procedure, 1973.
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