https://www.taxtmi.com/caselaws?id=457195 Arrest in CGST proceedings must follow the safeguards in Sections 41 and 41-A of the Code of Criminal Procedure. For offences punishable with imprisonment up to seven years, the investigating officer cannot arrest mechanically or as a routine matter; statutory conditions must be satisfied, and reasons for arrest and for not arresting must be recorded. Where arrest is not necessary, notice of appearance under Section 41-A must be issued and complied with before coercive arrest. The HC directed strict compliance with these requirements and disposed of the anticipatory bail application with those directions. en-us Tue, 01 Nov 2022 00:00:00 +0530 Thu, 10 Apr 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457195 Arrest in CGST proceedings must follow the safeguards in Sections 41 and 41-A of the Code of Criminal Procedure. For offences punishable with imprisonment up to seven years, the investigating officer cannot arrest mechanically or as a routine matter; statutory conditions must be satisfied, and reasons for arrest and for not arresting must be recorded. Where arrest is not necessary, notice of appearance under Section 41-A must be issued and complied with before coercive arrest. The HC directed strict compliance with these requirements and disposed of the anticipatory bail application with those directions. Case-Laws GST Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457195