https://www.taxtmi.com/caselaws?id=786745 A habeas corpus petition was held maintainable against arrest and remand where the detention was alleged to be unlawful, and Article 226 jurisdiction was not barred by the existence of a statutory arrest procedure. The Court held that, under GST arrest safeguards, the Commissioner must record reasons to believe on the basis of material, while the grounds of arrest must be explained to the arrested person and furnished in writing with the arrest memo. On the facts, the disputed service of grounds, defective arrest memo compliance, and inadequate satisfaction before remand rendered the remand order illegal. The detention was therefore unsustainable, with liberty to proceed afresh in accordance with law. en-us Fri, 13 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786745 A habeas corpus petition was held maintainable against arrest and remand where the detention was alleged to be unlawful, and Article 226 jurisdiction was not barred by the existence of a statutory arrest procedure. The Court held that, under GST arrest safeguards, the Commissioner must record reasons to believe on the basis of material, while the grounds of arrest must be explained to the arrested person and furnished in writing with the arrest memo. On the facts, the disputed service of grounds, defective arrest memo compliance, and inadequate satisfaction before remand rendered the remand order illegal. The detention was therefore unsustainable, with liberty to proceed afresh in accordance with law. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786745