https://www.taxtmi.com/caselaws?id=795851 Arrest safeguards require that grounds of arrest be furnished and a friend or relative be informed; an earlier arrest memo in another matter does not cure non-compliance for a subsequent arrest. Where proceedings under the Central Goods and Services Tax Act address the same alleged offence, subsequent implication under the Bharatiya Nyaya Sanhita is not justified because the GST law operates as a complete code for prosecution. Inter-State transfer of a person in custody pursuant to a B-warrant also requires production before a Magistrate and transit remand. Non-compliance with these requirements renders the resulting arrest, remand, transfer and custody unlawful, without preventing fresh proceedings 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=795851 Arrest safeguards require that grounds of arrest be furnished and a friend or relative be informed; an earlier arrest memo in another matter does not cure non-compliance for a subsequent arrest. Where proceedings under the Central Goods and Services Tax Act address the same alleged offence, subsequent implication under the Bharatiya Nyaya Sanhita is not justified because the GST law operates as a complete code for prosecution. Inter-State transfer of a person in custody pursuant to a B-warrant also requires production before a Magistrate and transit remand. Non-compliance with these requirements renders the resulting arrest, remand, transfer and custody unlawful, without preventing fresh proceedings in accordance with law. Case-Laws GST Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795851