https://www.taxtmi.com/caselaws?id=797027 Written grounds of arrest satisfy Article 22(1) when they adequately identify the arrestee's alleged role, wrongful input tax credit, relevant period, dummy suppliers and fraudulent-credit particulars, even if receipt is refused. The Commissioner's recorded reasons to believe need not also be supplied. Differences in arrest timings do not invalidate an arrest absent proven prejudice, particularly where prompt production before the Magistrate occurs; unproved CCTV material cannot support writ findings. Judicial remand is valid where counsel represents the arrestee, arrest intimation reaches a family member, and the Magistrate records satisfaction on arrest justification and compliance with statutory safeguards. The challenge to arrest and remand fails without addressing the underlying tax-evasion merits. en-us Fri, 07 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797027 Written grounds of arrest satisfy Article 22(1) when they adequately identify the arrestee's alleged role, wrongful input tax credit, relevant period, dummy suppliers and fraudulent-credit particulars, even if receipt is refused. The Commissioner's recorded reasons to believe need not also be supplied. Differences in arrest timings do not invalidate an arrest absent proven prejudice, particularly where prompt production before the Magistrate occurs; unproved CCTV material cannot support writ findings. Judicial remand is valid where counsel represents the arrestee, arrest intimation reaches a family member, and the Magistrate records satisfaction on arrest justification and compliance with statutory safeguards. The challenge to arrest and remand fails without addressing the underlying tax-evasion merits. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797027