https://www.taxtmi.com/caselaws?id=770631 In a prosecution under the CGST Act, the HC treated arrest safeguards as applicable and found non-compliance with the arrest procedure, including omission of the Document Identification Number in the papers supplied to the accused and failure to communicate the recorded reasons to believe. The accused had already been in custody for about 29 to 30 days, the investigation had substantially progressed, and most relevant documents had been collected, so further custodial interrogation was not considered necessary. The accused's claimed disability was also noted as a supporting circumstance. Bail was granted subject to conditions. en-us Thu, 03 Apr 2025 00:00:00 +0530 Wed, 14 May 2025 07:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770631 In a prosecution under the CGST Act, the HC treated arrest safeguards as applicable and found non-compliance with the arrest procedure, including omission of the Document Identification Number in the papers supplied to the accused and failure to communicate the recorded reasons to believe. The accused had already been in custody for about 29 to 30 days, the investigation had substantially progressed, and most relevant documents had been collected, so further custodial interrogation was not considered necessary. The accused's claimed disability was also noted as a supporting circumstance. Bail was granted subject to conditions. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770631