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    <title>2026 (6) TMI 384 - ALLAHABAD HIGH COURT</title>
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    <description>Failure to supply the grounds of arrest contemporaneously with the arrest memo rendered the arrest unlawful, as the court treated timely communication as essential to valid arrest and transparent tax administration. The subsequent filing of the grounds with the counter-affidavit bearing a CBIC-DIN did not cure the defect. On that basis, the remand founded on the illegal arrest was also set aside, and the detained person was directed to be released forthwith.</description>
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