https://www.taxtmi.com/caselaws?id=792523 Mandatory safeguards in GST arrests require the grounds of arrest to be furnished in writing, annexed to the arrest memo, acknowledged on service, and communicated meaningfully to the nominated relative. The note states that absence of the annexure, lack of a DIN on the grounds, and no contemporaneous proof of service to the arrestee or the disclosed relative indicate non-compliance and make the arrest illegal. It also states that a remand order must show conscious scrutiny of the arrest's legality and statutory safeguards; a mechanical remand without such application of mind cannot sustain custody and is liable to be quashed. en-us Wed, 13 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792523 Mandatory safeguards in GST arrests require the grounds of arrest to be furnished in writing, annexed to the arrest memo, acknowledged on service, and communicated meaningfully to the nominated relative. The note states that absence of the annexure, lack of a DIN on the grounds, and no contemporaneous proof of service to the arrestee or the disclosed relative indicate non-compliance and make the arrest illegal. It also states that a remand order must show conscious scrutiny of the arrest's legality and statutory safeguards; a mechanical remand without such application of mind cannot sustain custody and is liable to be quashed. Case-Laws GST Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792523