GST arrest safeguards upheld where summons were issued, grounds recorded, and non-cooperation justified cancellation of bail.

The Madras HC considered whether bail granted under GST-related proceedings could be cancelled for alleged non-compliance with arrest safeguards. It found that the authorities had recorded reasons to believe, issued summons for appearance, informed the grounds of arrest, and that the respondent had not cooperated with the investigation, had avoided summons, and had tried to leave the country. On those facts, the Court held that the GST summons process and arrest procedure satisfied the procedural safeguards relied on by the respondent, and there was no procedural defect in the arrest or subsequent remand. Bail was therefore liable to be cancelled and the petition was allowed.

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Issues: Whether the bail granted to the respondent was liable to be cancelled on the ground that the arrest procedure under the GST law and the corresponding safeguards under the criminal procedure were not complied with.

Analysis: The arrest was made after the authorities recorded reasons to believe, issued summons to the respondent for appearance, and informed the grounds of arrest. The record also showed that the respondent did not cooperate with the investigation, avoided appearance despite summons, and attempted to leave the country. On these facts, the Court treated the summons under the GST law and the arrest procedure as satisfying the procedural safeguards relied upon by the respondent and found no procedural default in the arrest or subsequent remand.

Conclusion: The bail was liable to be cancelled, and the petition was allowed.

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