https://www.taxtmi.com/caselaws?id=447146 Arrest under the CGST Act must be supported by written reasons to believe recorded by the Commissioner or authorised officer, and those reasons must show application of mind rather than a generic or predetermined basis. The grounds of arrest communicated at the time of arrest must also disclose the basis for detention; a remand report meant for the Magistrate does not replace that communication to the accused. In the bail context, cancellation is not warranted unless the bail order itself is shown to be illegal or perverse. On these principles, the request to cancel bail was rejected and the bail order was left undisturbed. en-us Tue, 12 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447146 Arrest under the CGST Act must be supported by written reasons to believe recorded by the Commissioner or authorised officer, and those reasons must show application of mind rather than a generic or predetermined basis. The grounds of arrest communicated at the time of arrest must also disclose the basis for detention; a remand report meant for the Magistrate does not replace that communication to the accused. In the bail context, cancellation is not warranted unless the bail order itself is shown to be illegal or perverse. On these principles, the request to cancel bail was rejected and the bail order was left undisturbed. Case-Laws GST Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447146