https://www.taxtmi.com/caselaws?id=792523 Written grounds of arrest under the GST regime must be furnished, annexed to the arrest memo, duly acknowledged, and meaningfully communicated to the nominated relative or disclosed person. Absence of an annexure, identification details on the grounds, contemporaneous acknowledgement, and proof of communication to the arrested person's wife breached mandatory arrest safeguards, rendering the arrest illegal. A remand order must independently examine the legality of arrest and compliance with those safeguards. Mechanical remand without scrutiny of service of arrest grounds or lawful arrest procedure invalidates the resulting detention; the remand was quashed and release from custody directed. 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 Written grounds of arrest under the GST regime must be furnished, annexed to the arrest memo, duly acknowledged, and meaningfully communicated to the nominated relative or disclosed person. Absence of an annexure, identification details on the grounds, contemporaneous acknowledgement, and proof of communication to the arrested person's wife breached mandatory arrest safeguards, rendering the arrest illegal. A remand order must independently examine the legality of arrest and compliance with those safeguards. Mechanical remand without scrutiny of service of arrest grounds or lawful arrest procedure invalidates the resulting detention; the remand was quashed and release from custody directed. Case-Laws GST Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792523