GST Arrest Set Aside as Written Grounds Not Properly Annexed to Arrest Memo: Allahabad HC

Jai Kumar Aggarwal Vs Directorate General of GST Intelligence And 3 Others (Allahabad High Court) The habeas corpus petition challenged the legality of the petitioner’s arrest under Sections 67 and 69 of the Central Goods and Services Tax Act, 2017 (CGST Act), and the subsequent remand order dated 17.01.2026 passed by the Chief Judicial Magistrate, Meerut. The petitioner was detained on 29.12.2025 during search proceedings and formally arrested on 16.01.2026. He contended that neither the “grounds of arrest” nor the “reasons to believe,” as required under Section 69 of the CGST Act a...