GST arrest legality depends on prior recorded reasons and proper disclosure of grounds before remand can stand.

An arrest under the GST law is vulnerable where the grounds of arrest are not duly furnished and the statutory precondition of prior recorded reasons to believe is not satisfied before arrest. The text states that the remand record showed the arrest memo was defective, the authorization for arrest was issued only after arrest, and the grounds were not supplied in the required manner. On that basis, detention founded on such arrest was treated as illegal and the remand order was quashed, with release from custody upheld and liberty preserved for further proceedings in accordance with law.

---

---

Issues: (i) Whether the arrest of the corpus and the consequent remand were illegal for want of lawful disclosure of grounds of arrest and compliance with the statutory requirement of prior recording of reasons to believe.

Analysis: The record of the remand proceedings showed that the arrest memo available before the Magistrate was identical to the copy placed before the Court, and the deficiency regarding omission of the time of arrest and the arresting officer's signature was not accepted as a valid explanation. The material also showed that the authorization for arrest was issued after the arrest had already been effected, and that the grounds of arrest had not been furnished in the manner required by law. In a habeas corpus challenge arising from an arrest under the goods and services tax law, such non-compliance goes to the legality of detention itself and vitiates the remand based on that arrest.

Conclusion: The arrest and remand were held illegal, the remand order was quashed, and release from custody was upheld in favour of the petitioner.

Final Conclusion: The writ petition succeeded, and the petitioner obtained relief against unlawful detention, while the respondents were left free to proceed in accordance with law.

Ratio Decidendi: An arrest under the tax statute is invalid if the grounds of arrest are not duly furnished and the statutory precondition of prior recorded reasons to believe is not satisfied before arrest, and any remand founded on such arrest cannot stand.

---