https://www.taxtmi.com/caselaws?id=765237 The court found that the grounds of arrest had been properly communicated where the arrest memo recorded the accused's written acknowledgment. It further stated that pre-arrest safeguards under Section 41 and Section 41A of the Code of Criminal Procedure, 1973 and Section 35 of the Bharatiya Nagarik Suraksha Sanhita, 2023 applied to arrest under the Central Goods and Services Tax Act, 2017. As compliance with those safeguards was not shown, the arrest was held unlawful and custody was ordered to end, with liberty to proceed afresh in accordance with the required procedure. en-us Fri, 17 Jan 2025 00:00:00 +0530 Tue, 03 Jun 2025 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765237 The court found that the grounds of arrest had been properly communicated where the arrest memo recorded the accused's written acknowledgment. It further stated that pre-arrest safeguards under Section 41 and Section 41A of the Code of Criminal Procedure, 1973 and Section 35 of the Bharatiya Nagarik Suraksha Sanhita, 2023 applied to arrest under the Central Goods and Services Tax Act, 2017. As compliance with those safeguards was not shown, the arrest was held unlawful and custody was ordered to end, with liberty to proceed afresh in accordance with the required procedure. Case-Laws GST Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765237