New Delhi, Feb. 27 -- Introducing necessary safeguards against coercive actions under the Central Goods and Services Tax (CGST) Act and the Customs Act, the Supreme Court on Thursday ruled that authorities must establish "reasons to believe" before initiating proceedings, ensuring that arrests are not made arbitrarily.

A three-judge bench comprising Chief Justice of India Sanjiv Khanna and Justices M.M. Sundresh and Bela M. Trivedi held that individuals accused under GST and customs laws would be entitled to the same legal protections as those accused under criminal law.

The apex court clarified that the safeguards provided by the Code of Criminal Procedure (CrPC), 1973, now replaced by the Bharatiya Nagarik Suraksha Sanhita (BNSS), app...