https://www.taxtmi.com/caselaws?id=795852 A subsequent arrest of a person already in judicial custody must independently comply with arrest safeguards, including disclosure and supply of arrest grounds and intimation to a friend or relative; non-compliance rendered the arrest, detention and remand unlawful. Where the alleged tax evasion was already governed by the Central Goods and Services Tax Act, its prosecution framework was treated as a complete code, making subsequent implication under the Bharatiya Nyaya Sanhita unjustified for the same offence. Inter-State transportation without obtaining required transit remand was a further custody illegality. The petitioner was directed to be released in the concerned case, subject to fresh action in accordance with law. en-us Tue, 23 Jun 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795852 A subsequent arrest of a person already in judicial custody must independently comply with arrest safeguards, including disclosure and supply of arrest grounds and intimation to a friend or relative; non-compliance rendered the arrest, detention and remand unlawful. Where the alleged tax evasion was already governed by the Central Goods and Services Tax Act, its prosecution framework was treated as a complete code, making subsequent implication under the Bharatiya Nyaya Sanhita unjustified for the same offence. Inter-State transportation without obtaining required transit remand was a further custody illegality. The petitioner was directed to be released in the concerned case, subject to fresh action in accordance with law. Case-Laws GST Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795852