*Arrest Under CGST: Understanding the Requirement of Prior Notice* A recent ruling by the Gurugram ACJM has declared an arrest under Section 69 of the Central Goods and Services Tax (CGST) Act illegal due to the absence of a prior notice under Section 35 of the Bharatiya Nagarik Suraksha Sanhita (BNSS). This decision highlights the importance of adhering to procedural requirements in tax-related arrests. *Section 69 of CGST Act* Section 69 of the CGST Act empowers authorities to arrest individuals who commit offenses punishable under the Act, including those related to tax evasion, fraud, and other serious offenses. However, the Act requires that certain procedures be followed before making an arrest. *Prior Notice Under Section 35 of BNSS* The BNSS, a proposed legislation aimed at replacing the Code of Criminal Procedure (CrPC), 1973, includes provisions related to arrests and detention. Section 35 of the BNSS mandates that a prior notice be served to the individual before making an arrest. This notice is intended to inform the individual of the grounds of arrest and provide an opportunity to respond. *Implications of the Ruling* The Gurugram ACJM's decision emphasizes the importance of serving a prior notice under Section 35 of the BNSS before making an arrest under Section 69 of the CGST Act. Failure to comply with this procedural requirement can render the arrest illegal. This ruling is expected to have significant implications for tax authorities and individuals involved in tax-related disputes. *Key Takeaways* - Arrests under Section 69 of the CGST Act require a prior notice under Section 35 of the BNSS. - Failure to serve a prior notice can render the arrest illegal. - Tax authorities must adhere to procedural requirements to ensure the validity of arrests made under the CGST Act.