https://www.taxtmi.com/highlights?id=100179 Arrest under the CGST Act was held unlawful where the arrest memo did not properly disclose the grounds of arrest, the grounds were not shown as an annexure, the place of arrest was omitted, and electronic DIN-backed communication was not established. The Court found the later system-generated form prima facie suspicious and treated these defects as non-compliance with mandatory arrest procedure. On that basis, the detention and remand were declared illegal and unconstitutional, the remand order was quashed, and liberty was given to proceed afresh in accordance with law. en-us Wed, 27 May 2026 07:29:14 +0530 Wed, 27 May 2026 07:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100179 Arrest under the CGST Act was held unlawful where the arrest memo did not properly disclose the grounds of arrest, the grounds were not shown as an annexure, the place of arrest was omitted, and electronic DIN-backed communication was not established. The Court found the later system-generated form prima facie suspicious and treated these defects as non-compliance with mandatory arrest procedure. On that basis, the detention and remand were declared illegal and unconstitutional, the remand order was quashed, and liberty was given to proceed afresh in accordance with law. Highlights GST Wed, 27 May 2026 07:29:14 +0530 https://www.taxtmi.com/highlights?id=100179