https://www.taxtmi.com/caselaws?id=793001 Unlawful clubbing of GST undervaluation with clandestine removal invalidated the arrest and remand. Undervaluation linked to liability determination was not shown to be legally interchangeable with the offence of clandestine removal, and the remand order failed to address defence objections. Mandatory arrest safeguards were also breached: grounds of arrest were not supplied in the prescribed manner, relative or friend intimation was deficient, the arrest memo omitted the place of arrest, and DIN-related instructions were not followed. The High Court quashed the remand order and consequential proceedings, while permitting fresh action in accordance with law. en-us Fri, 03 Apr 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793001 Unlawful clubbing of GST undervaluation with clandestine removal invalidated the arrest and remand. Undervaluation linked to liability determination was not shown to be legally interchangeable with the offence of clandestine removal, and the remand order failed to address defence objections. Mandatory arrest safeguards were also breached: grounds of arrest were not supplied in the prescribed manner, relative or friend intimation was deficient, the arrest memo omitted the place of arrest, and DIN-related instructions were not followed. The High Court quashed the remand order and consequential proceedings, while permitting fresh action in accordance with law. Case-Laws GST Fri, 03 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793001