https://www.taxtmi.com/caselaws?id=795876 Arrest safeguards for alleged cess evasion punishable by up to five years required compliance with the Bharatiya Nagarik Suraksha Sanhita provisions governing offences below seven years. Custodial arrest was not justified where arrest authorisation post-dated the arrest, the recorded arrest time was inconsistent, no family member or nominated person was shown to have been informed or provided the arrest memo, the right to legal assistance was not recorded as communicated, and witnesses were strangers to the arrestee. The asserted revenue evasion had not been founded on audit or assessment. The arrest, remand and detention were set aside, and release was directed. en-us Fri, 17 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795876 Arrest safeguards for alleged cess evasion punishable by up to five years required compliance with the Bharatiya Nagarik Suraksha Sanhita provisions governing offences below seven years. Custodial arrest was not justified where arrest authorisation post-dated the arrest, the recorded arrest time was inconsistent, no family member or nominated person was shown to have been informed or provided the arrest memo, the right to legal assistance was not recorded as communicated, and witnesses were strangers to the arrestee. The asserted revenue evasion had not been founded on audit or assessment. The arrest, remand and detention were set aside, and release was directed. Case-Laws GST Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795876