https://www.taxtmi.com/caselaws?id=775186 Failure to communicate the grounds of arrest in a meaningful manner, and in a language understood by the arrested person, breaches Article 22(1) and the corresponding statutory safeguard. The arrest memo's bare reference to GST offences, without supplying the actual grounds, was treated as insufficient, and the arrest authorisation was regarded as an internal document rather than communication to the accused. Applying the principle that the arresting agency bears the burden of proving compliance, the Court held the arrest illegal and the custody vitiated, entitling the applicant to bail subject to conditions. en-us Fri, 18 Jul 2025 00:00:00 +0530 Mon, 21 Jul 2025 08:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775186 Failure to communicate the grounds of arrest in a meaningful manner, and in a language understood by the arrested person, breaches Article 22(1) and the corresponding statutory safeguard. The arrest memo's bare reference to GST offences, without supplying the actual grounds, was treated as insufficient, and the arrest authorisation was regarded as an internal document rather than communication to the accused. Applying the principle that the arresting agency bears the burden of proving compliance, the Court held the arrest illegal and the custody vitiated, entitling the applicant to bail subject to conditions. Case-Laws GST Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775186