https://www.taxtmi.com/caselaws?id=785249 Arrest under the CGST Act was examined against the limited scope of writ intervention, which applies only in exceptional circumstances such as mala fides, extraneous considerations, or clear procedural breach. Search material, statements and contemporaneous arrest grounds supported a prima facie belief of GST evasion through parallel accounts and electronic records; the arrest was therefore treated as lawfully supported rather than suspicion-based. Delayed production before a Magistrate did not render custody illegal where medical transfer was necessary and the remand order was not challenged. Writ relief was rejected on merits. 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 Arrest under the CGST Act was examined against the limited scope of writ intervention, which applies only in exceptional circumstances such as mala fides, extraneous considerations, or clear procedural breach. Search material, statements and contemporaneous arrest grounds supported a prima facie belief of GST evasion through parallel accounts and electronic records; the arrest was therefore treated as lawfully supported rather than suspicion-based. Delayed production before a Magistrate did not render custody illegal where medical transfer was necessary and the remand order was not challenged. Writ relief was rejected on merits. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785249