TaxTMI 
TaxTMI 
2026 (6) TMI 100
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....er afffidavit has been filed on behalf of respondent nos. 1 and 2. 3. Learned counsel for the petitioner submits that Criminal Misc. Writ Petition No. 26626 of 2025 filed by the petitioner challenging the remand order has already been dismissed as withdrawn on 07.05.2026. 4. He further submits that co-accused Hari Shankar Sharma has been granted relief by this Court vide order dated 21.04.2026 passed in Habeas Corpus Writ Petition No. 369 of 2026 (Hari Shankar Sharma Vs. Directorate General of GST Intelligence and 3 others). The case of the petitioner is covered by the aforesaid judgment. 5. In view of the judgment passed by this Court on 21.04.2026 in the case of Hari Shankar Sharma (supra), the petitioner is also entitled to the ....
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....has submitted that the petitioner was actually arrested on 30.10.2025 and his arrest was shown on 31.10.2025 at 08:54 P.M. but at the time of arrest no documents such as "grounds of arrest", "arrest memo" and "Jama-Talashi" were supplied to the petitioner. It is further submitted that the signature of the petitioner was taken on "arrest memo" and "Jama-Talashi" before the Magistrate on 01.11.2025 but no document was supplied to him. Neither in the application of the prosecution nor in the remand order passed by the magistrate it is mentioned that the "grounds of arrest", "arrest Memo" and "Jama-Talashi" was supplied to the petitioner or his any family member. It is also submitted that neither "grounds of arrest" nor "reasons to believe", as....
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....ected by this Court and he has approached Supreme Court by filing S.L.P., which is pending, the habeas corpus writ petition will not lie. He has relied upon the judgment of Apex Court in the case of Gautam Navlakha Vs. National Investigation Agency, MANU/SC/ 0350/2021 wherein the Apex Court has held that habeas corpus writ petition is not to be entertained, when a person is committed to judicial custody or police custody by competent court by an order, which prima facie does not appears to be without jurisdiction or passed in an absolutely mechanical manner or wholly illegal. It has been submitted that in view of the above dictum of the Apex Court, this habeas corpus writ petition deserves to be dismissed. 8. Regarding the non supp....
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....iled in the counter affidavit with endorsement of the petitioner that he has received the same. As per the circular issued by the CGST Department No.02 of 2022-2023 dated 11.3.2025, every document generated through the system is required to bear a separate CBIC-DIN. However, in the present case, no DIN is mentioned on the 'grounds of arrest', nor has it been shown to be annexed with the 'arrest memo'. Learned counsel for the petitioner submits that while in the custody of CGST department, the petitioner was directed to make signatures of receiving of the "arrest memo" and "grounds of arrest". There is no place of arrest mentioned in the "arrest memo" issued by the CGST official while arresting the petitioner, which is in cle....
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....on the petitioner by the respondents or not and has passed the order in most casual manner directing the remand of the petitioner till the next date fixed. Therefore once it is found that the remand order has been passed mechanically and without application of mind. The habeas corpus writ petition becomes maintainable in view of paragraph nos. 61 & 63 of the judgment of Apex Court in the case of Gautam Navlakha (supra). 12. In view of the above consideration, the remand order dated 01.11.2025, detention and arrest of the petitioner are held to be illegal and hereby quashed. 13. The above noted habeas corpus writ petition is allowed. 14. Petitioner is directed to be released from custody forthwith without waiting f....