Mandatory arrest safeguards and reasoned remand scrutiny were held essential; mechanical remand made detention unlawful.

Non-supply of the grounds of arrest, absence of a clear endorsement that those grounds were served, and non-compliance with the DIN requirement in the arrest memo were treated as serious arrest-safeguard defects under the CGST Act. The remand magistrate also failed to examine the legality of service of the grounds of arrest and passed the remand order mechanically, without application of mind. On these findings, the detention was held unlawful, the remand order was quashed, and habeas corpus relief was granted with a direction to release the petitioner from custody, subject to liberty to proceed afresh in accordance with law.

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Issues: Whether the petitioner's arrest, detention and remand under the Central Goods and Services Tax Act, 2017 were illegal on account of non-supply of the grounds of arrest and whether the remand order was passed mechanically without application of mind.

Analysis: The order records that the grounds of arrest were not shown as annexed to the arrest memo, the DIN requirement under the departmental circular was not complied with, and the arrest memo did not contain a clear endorsement that the grounds of arrest were supplied to the petitioner. It further finds that the remand magistrate did not examine the legality of service of the grounds of arrest and passed the remand order in a casual and mechanical manner. On these findings, the habeas corpus petition was held to be maintainable.

Conclusion: The arrest, detention and remand were held illegal and the remand order was quashed.

Final Conclusion: The writ petition was allowed and the petitioner was directed to be released from custody, with liberty to proceed afresh in accordance with law.

Ratio Decidendi: A remand order passed mechanically, without examining compliance with mandatory arrest safeguards and without application of mind, renders the detention unlawful and can justify habeas corpus relief.

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