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Defective arrest memo, non-disclosure of the place of arrest,...

Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.

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GST June 6, 2026 Case Laws HC
Defective arrest memo, non-disclosure of the place of arrest, and absence of lawful transit remand are treated as vitiating detention; the remand order is described as having been passed without application of mind. The discussion also says non-supply of "reasons to believe" did not invalidate the arrest, because those reasons are for judicial scrutiny rather than communication to the arrestee.

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Acts Income Tax