https://www.taxtmi.com/caselaws?id=778970 CGST arrest during an ongoing anti-evasion investigation is not treated as unlawful solely because no departmental complaint or charge-sheet has been filed, where prima facie material and recorded grounds support detention. Article 21 safeguards and the arrest-procedure principles associated with Arnesh Kumar remain relevant, but their invocation does not by itself establish illegality without demonstrated procedural breach. Custody-related challenges should be addressed through bail proceedings, with the competent court considering bail promptly, independently and under established bail principles. Article 32 relief is not the appropriate substitute for fact-sensitive review of arrest procedure and continued custody where the available material does not establish illegality. en-us Mon, 22 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778970 CGST arrest during an ongoing anti-evasion investigation is not treated as unlawful solely because no departmental complaint or charge-sheet has been filed, where prima facie material and recorded grounds support detention. Article 21 safeguards and the arrest-procedure principles associated with Arnesh Kumar remain relevant, but their invocation does not by itself establish illegality without demonstrated procedural breach. Custody-related challenges should be addressed through bail proceedings, with the competent court considering bail promptly, independently and under established bail principles. Article 32 relief is not the appropriate substitute for fact-sensitive review of arrest procedure and continued custody where the available material does not establish illegality. Case-Laws GST Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778970