The Supreme Court of India has ruled that protections under the Criminal Procedure Code (CrPC) apply to individuals accused under the Goods and Services Tax (GST) and Customs Act. This decision includes judicial safeguards to prevent arbitrary detention by GST and Customs officers, thereby reinforcing constitutional rights. The court emphasized the need for caution in reviewing arrests made under these special acts. Additionally, the Supreme Court has addressed issues related to procedural lapses in arrests, stating that minor errors should not be scrutinized excessively. The ruling aims to balance enforcement powers with the protection of individual rights, ensuring that the arrest provisions under the GST and Customs laws remain constitutionally valid while providing necessary safeguards for taxpayers.