https://www.taxtmi.com/caselaws?id=790142 An arrest under the GST law is vulnerable where the grounds of arrest are not duly furnished and the statutory precondition of prior recorded reasons to believe is not satisfied before arrest. The text states that the remand record showed the arrest memo was defective, the authorization for arrest was issued only after arrest, and the grounds were not supplied in the required manner. On that basis, detention founded on such arrest was treated as illegal and the remand order was quashed, with release from custody upheld and liberty preserved for further proceedings in accordance with law. en-us Mon, 06 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790142 An arrest under the GST law is vulnerable where the grounds of arrest are not duly furnished and the statutory precondition of prior recorded reasons to believe is not satisfied before arrest. The text states that the remand record showed the arrest memo was defective, the authorization for arrest was issued only after arrest, and the grounds were not supplied in the required manner. On that basis, detention founded on such arrest was treated as illegal and the remand order was quashed, with release from custody upheld and liberty preserved for further proceedings in accordance with law. Case-Laws GST Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790142