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of <h1>Section 81 Model GST Law: Arrest Protocols for Offenses Under Section 92; Bail Procedures Per CrPC Section 436</h1> Section 81 of the Model GST Law grants the Commissioner of CGST or SGST the authority to order the arrest of individuals suspected of committing specified offenses under Section 92. For cognizable offenses, the arresting officer must inform the individual of the arrest grounds and present them before a magistrate within 24 hours. For non-cognizable and bailable offenses, the Deputy or Assistant Commissioner has the authority to release the individual on bail, following the procedures outlined in Section 436 of the Code of Criminal Procedure, 1973. All arrests must comply with the procedures stipulated in the Code of Criminal Procedure, 1973.
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