CrPC/BNSS Protections for Right of Arrested Persons Extend to GST & Customs Act : Supreme Court

The Supreme Court passed a significant rulling that arrested persons’ rights under the CrPC (now BNSS) apply to arrests under the GST and Customs Acts.

It held that anticipatory bail provisions are available, and arrests must be based on “reasons to believe,” following the Arvind Kejriwal case.

The Court also stated that tax officials must follow guidelines to prevent coercion and harassment.

A bench led by CJI Sanjiv Khanna delivered the ruling in a batch of 279 petitions challenging penal provisions in tax laws.

The court ruled that anticipatory bail will now be available under GST and customs laws, allowing individuals to seek protection even in the absence of a first information report (FIR).