https://www.taxtmi.com/caselaws?id=447727 Under the CGST arrest framework, the Commissioner or authorised officer must record reasons to believe in writing before arrest, and the accused must be informed of the grounds of arrest. A standard-form arrest memo without case-specific reasons was treated as insufficient, and a remand report addressed only to the Magistrate did not replace disclosure to the accused. On that basis, the challenge did not show any illegality in the bail order, so cancellation of bail was not justified and the bail order remained undisturbed. en-us Tue, 12 Dec 2023 00:00:00 +0530 Fri, 25 Apr 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447727 Under the CGST arrest framework, the Commissioner or authorised officer must record reasons to believe in writing before arrest, and the accused must be informed of the grounds of arrest. A standard-form arrest memo without case-specific reasons was treated as insufficient, and a remand report addressed only to the Magistrate did not replace disclosure to the accused. On that basis, the challenge did not show any illegality in the bail order, so cancellation of bail was not justified and the bail order remained undisturbed. Case-Laws GST Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447727