https://www.taxtmi.com/article/detailed?id=16866 Arrest under the CGST Act must comply with mandatory safeguards requiring the arrested person to be informed of the grounds of arrest, the arrest memo to record the place of arrest, and the arrest documentation to satisfy the constitutional and procedural standards recognised in D.K. Basu. Where the arrest memo merely states that the grounds were "explained," without furnishing them in writing or annexing them to the memo, the arrest process is vulnerable to challenge for breach of the communication requirement under GST arrest instructions and Article 22 safeguards. en-us Wed, 08 Jul 2026 09:09:46 +0530 Wed, 08 Jul 2026 09:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16866 Arrest under the CGST Act must comply with mandatory safeguards requiring the arrested person to be informed of the grounds of arrest, the arrest memo to record the place of arrest, and the arrest documentation to satisfy the constitutional and procedural standards recognised in D.K. Basu. Where the arrest memo merely states that the grounds were "explained," without furnishing them in writing or annexing them to the memo, the arrest process is vulnerable to challenge for breach of the communication requirement under GST arrest instructions and Article 22 safeguards. Articles Goods and Services Tax - GST Wed, 08 Jul 2026 09:09:46 +0530 https://www.taxtmi.com/article/detailed?id=16866