https://www.taxtmi.com/caselaws?id=795851 Independent arrest safeguards apply to a person already in custody when a subsequent offence is alleged. The notes address the requirement to furnish grounds of arrest and inform a friend or relative, stating that an earlier arrest memo in another case does not cure omissions in a later arrest. They also discuss whether the CGST Act operates as a complete code for prosecution of the same alleged offence, limiting subsequent implication under the Bharatiya Nyaya Sanhita. Inter-State transfer from custody pursuant to a B-warrant requires production before a Magistrate and lawful transit remand; absence of transit-remand authorisation renders the transfer and resulting custody defective. 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 Independent arrest safeguards apply to a person already in custody when a subsequent offence is alleged. The notes address the requirement to furnish grounds of arrest and inform a friend or relative, stating that an earlier arrest memo in another case does not cure omissions in a later arrest. They also discuss whether the CGST Act operates as a complete code for prosecution of the same alleged offence, limiting subsequent implication under the Bharatiya Nyaya Sanhita. Inter-State transfer from custody pursuant to a B-warrant requires production before a Magistrate and lawful transit remand; absence of transit-remand authorisation renders the transfer and resulting custody defective. Case-Laws GST Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795851