Case LawsGST
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GST arrests: Court set aside bail premised on format defects where substantive compliance and no demonstrable prejudice existed.
The High Court held that a challenge to the legal sustainability of a bail order is distinct from cancellation for supervening conduct and, on the facts, found substantive compliance with CGST arrest safeguards (including authorisation recording reasons to believe and supply of arrest memo and grounds) and BNSS Sections 47-48 when assessed through a prejudice oriented test; absence of statutory headings or non enclosure of detailed grounds with the relative did not, without demonstrable prejudice, justify the magistrate's bail order, which was set aside and the bail bonds cancelled with liberty to apply afresh.