https://www.taxtmi.com/caselaws?id=796537 GST arrest powers must not be exercised routinely or mechanically. Credible material, investigatory necessity, and risks of evidence tampering or witness influence are material safeguards under the statutory scheme and departmental guidance. Recorded grounds referred to alleged use of fictitious entities for online-money-gaming transactions, suppression of taxable value, layering of funds, personal benefit, non-cooperation, and possible interference with the investigation. For cognizable special-enactment offences punishable below seven years, arrest may be justified where reasons and necessity are recorded. The recorded grounds and custody reasons were treated as sufficient, supporting the legality of arrest and judicial custody. en-us Wed, 05 Aug 2026 00:00:00 +0530 Thu, 06 Aug 2026 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796537 GST arrest powers must not be exercised routinely or mechanically. Credible material, investigatory necessity, and risks of evidence tampering or witness influence are material safeguards under the statutory scheme and departmental guidance. Recorded grounds referred to alleged use of fictitious entities for online-money-gaming transactions, suppression of taxable value, layering of funds, personal benefit, non-cooperation, and possible interference with the investigation. For cognizable special-enactment offences punishable below seven years, arrest may be justified where reasons and necessity are recorded. The recorded grounds and custody reasons were treated as sufficient, supporting the legality of arrest and judicial custody. Case-Laws GST Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796537