https://www.taxtmi.com/caselaws?id=800152 Arrest under Section 69(1) requires pre-arrest communication of the Commissioner's order recording reasons to believe based on relevant material; an arrest memo cannot replace that safeguard. This communication enables recourse to anticipatory bail and judicial review. A seven-working-day undertaking to provide prior arrest notice requires a specific arrest notice, while a Section 70 summons for inquiry attendance, evidence, or documents does not suffice. The twenty-four-hour production requirement under Article 22(2) and Section 58 runs from de facto arrest, assessed by actual deprivation of liberty and custody rather than the arrest memo alone. Subsequent remand cannot cure an arrest that breaches mandatory pre-arrest safeguards. en-us Mon, 28 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800152 Arrest under Section 69(1) requires pre-arrest communication of the Commissioner's order recording reasons to believe based on relevant material; an arrest memo cannot replace that safeguard. This communication enables recourse to anticipatory bail and judicial review. A seven-working-day undertaking to provide prior arrest notice requires a specific arrest notice, while a Section 70 summons for inquiry attendance, evidence, or documents does not suffice. The twenty-four-hour production requirement under Article 22(2) and Section 58 runs from de facto arrest, assessed by actual deprivation of liberty and custody rather than the arrest memo alone. Subsequent remand cannot cure an arrest that breaches mandatory pre-arrest safeguards. Case-Laws GST Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800152