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    <title>2025 (4) TMI 1011 - GAUHATI HIGH COURT</title>
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    <description>Arrest under the GST framework remains subject to mandatory criminal-law and constitutional safeguards unless expressly excluded, and non-compliance with those safeguards can justify bail. The arrest documents supplied did not communicate the recorded reasons to believe, and the paperwork also lacked the required DIN particulars. As the petitioner had already spent about one month in custody, the investigation had substantially progressed, relevant documents had been collected, and the agency did not show that further custodial interrogation was necessary, continued detention was held unwarranted and bail was granted subject to conditions.</description>
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    <pubDate>Thu, 03 Apr 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=769097</link>
      <description>Arrest under the GST framework remains subject to mandatory criminal-law and constitutional safeguards unless expressly excluded, and non-compliance with those safeguards can justify bail. The arrest documents supplied did not communicate the recorded reasons to believe, and the paperwork also lacked the required DIN particulars. As the petitioner had already spent about one month in custody, the investigation had substantially progressed, relevant documents had been collected, and the agency did not show that further custodial interrogation was necessary, continued detention was held unwarranted and bail was granted subject to conditions.</description>
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      <pubDate>Thu, 03 Apr 2025 00:00:00 +0530</pubDate>
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