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of <h1>Judicial Interpretations Clarify 'Arrest' Under CGST/SGST Act: Custody via Lawful Command or Warrant</h1> The term 'arrest' is not explicitly defined in the CGST/SGST Act, but judicial interpretations describe it as taking a person into custody under lawful command or authority. An arrest occurs when an individual is restrained of their liberty through the power or color of a lawful warrant.
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