https://www.taxtmi.com/caselaws?id=440541 Arrest under Section 69 of the CGST Act must be supported by a recorded necessity to arrest and compliance with mandatory arrest safeguards. Where the arrest memo and remand materials did not clearly show such satisfaction, and custodial interrogation was not shown to be required, the Court found a strong prima facie case for interim protection. Interim bail was therefore granted on conditions. en-us Thu, 13 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440541 Arrest under Section 69 of the CGST Act must be supported by a recorded necessity to arrest and compliance with mandatory arrest safeguards. Where the arrest memo and remand materials did not clearly show such satisfaction, and custodial interrogation was not shown to be required, the Court found a strong prima facie case for interim protection. Interim bail was therefore granted on conditions. Case-Laws GST Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440541