https://www.taxtmi.com/article/detailed?id=16575 Arrest under the CGST Act is lawful where supported by sufficient material indicating participation in a GST evasion syndicate and where reasons to believe are recorded before arrest is authorised. Presence during a valid search, recording of statements, or temporary restriction during investigation does not by itself amount to arrest or custody under Article 22(2). If the formal arrest is made at a stated time and the accused is produced before the Magistrate within twenty-four hours of that arrest, no violation of Article 22(2) is made out. en-us Fri, 05 Jun 2026 08:08:14 +0530 Fri, 05 Jun 2026 08:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16575 Arrest under the CGST Act is lawful where supported by sufficient material indicating participation in a GST evasion syndicate and where reasons to believe are recorded before arrest is authorised. Presence during a valid search, recording of statements, or temporary restriction during investigation does not by itself amount to arrest or custody under Article 22(2). If the formal arrest is made at a stated time and the accused is produced before the Magistrate within twenty-four hours of that arrest, no violation of Article 22(2) is made out. Articles Goods and Services Tax - GST Fri, 05 Jun 2026 08:08:14 +0530 https://www.taxtmi.com/article/detailed?id=16575