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    Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.
    Multiple tax periods cannot be clubbed in one GST show cause notice; year-wise limitation and liability apply separately.
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      A habeas corpus petition challenging arrest and detention...

      Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition.

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      GSTMay 18, 2026Case LawsHC
      A habeas corpus petition challenging arrest and detention remained maintainable despite a judicial remand order where the grievance was breach of a mandatory statutory arrest safeguard affecting personal liberty. The Court held that while a remand order is not ordinarily assailable on merits by habeas corpus, the writ can be invoked to test whether arrest complied with the statutory precondition of recording reasons to believe. On the merits, the Court found that the competent authority had recorded the reasons, authorised arrest, and supplied them in substance to the arrestee; no rule required a verbatim signed copy. The challenge to arrest and custody was therefore rejected.

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      ActsIncome Tax