https://www.taxtmi.com/caselaws?id=788924 In a GST investigation involving alleged organised online gaming and tax evasion, the Telangana HC held that arrest is not invalid merely because officers were earlier present at the premises; the relevant point is the actual arrest time. On the facts, the Court accepted that the petitioner was arrested at 5:50 am after a search, repeated summons and recorded statements, and that production before the Magistrate at 8:30 pm the same day satisfied Article 22(2). It further found sufficient investigative material linking the petitioner to the alleged offences, so the arrest and remand were not illegal and no violation of Article 22(2) was made out. en-us Mon, 23 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788924 In a GST investigation involving alleged organised online gaming and tax evasion, the Telangana HC held that arrest is not invalid merely because officers were earlier present at the premises; the relevant point is the actual arrest time. On the facts, the Court accepted that the petitioner was arrested at 5:50 am after a search, repeated summons and recorded statements, and that production before the Magistrate at 8:30 pm the same day satisfied Article 22(2). It further found sufficient investigative material linking the petitioner to the alleged offences, so the arrest and remand were not illegal and no violation of Article 22(2) was made out. Case-Laws GST Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788924