https://www.taxtmi.com/caselaws?id=785249 Writ interference with arrest under GST law was confined to exceptional cases of mala fide, extraneous considerations, or clear breach of statutory procedure. On the materials described, the authority had search records, statements, and contemporaneous reasons to believe showing a prima facie case of large-scale GST evasion, so the arrest was treated as lawful. The custody objection based on non-production before the Magistrate within 24 hours also failed because the delay was explained by the need for medical treatment at a higher centre, and no challenge was made to the remand order. The note emphasises substantial compliance with statutory safeguards and bona fide medical necessity. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 06:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785249 Writ interference with arrest under GST law was confined to exceptional cases of mala fide, extraneous considerations, or clear breach of statutory procedure. On the materials described, the authority had search records, statements, and contemporaneous reasons to believe showing a prima facie case of large-scale GST evasion, so the arrest was treated as lawful. The custody objection based on non-production before the Magistrate within 24 hours also failed because the delay was explained by the need for medical treatment at a higher centre, and no challenge was made to the remand order. The note emphasises substantial compliance with statutory safeguards and bona fide medical necessity. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785249