https://www.taxtmi.com/caselaws?id=785016 Judicial review of arrest under fiscal statutes is confined to compliance with statutory and constitutional safeguards, including authority to arrest, recorded grounds, and communication of those grounds. On the facts, the Karnataka HC found no blatant non-application of mind or manifest illegality in the arrest memo or arrest proceedings, so the challenge was rejected. The Court further held that interim bail is not granted on humanitarian or merciful considerations when the arrest process is regular and no exceptional circumstances are shown, leaving the petitioners to seek regular bail before the competent court. en-us Mon, 12 Jan 2026 00:00:00 +0530 Thu, 15 Jan 2026 08:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785016 Judicial review of arrest under fiscal statutes is confined to compliance with statutory and constitutional safeguards, including authority to arrest, recorded grounds, and communication of those grounds. On the facts, the Karnataka HC found no blatant non-application of mind or manifest illegality in the arrest memo or arrest proceedings, so the challenge was rejected. The Court further held that interim bail is not granted on humanitarian or merciful considerations when the arrest process is regular and no exceptional circumstances are shown, leaving the petitioners to seek regular bail before the competent court. Case-Laws GST Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785016