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GST Arrest Valid Where Detailed Written Grounds Were Supplied: P&H HC

Case Law Details

TaxGuru Citation
2026 taxguru.in 11729
Case Name
Rupender Singh Chhikara Vs Union of India And Others (Punjab and Haryana High Court)
Date of Judgement/Order
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Rupender Singh Chhikara Vs Union of India And Others (Punjab and Haryana High Court)

Summary: The Punjab and Haryana High Court dismissed the criminal writ petition filed by Rupender Singh Chhikara under Articles 226 and 227 of the Constitution challenging his arrest on 29.07.2026, the consequential remand order, and certain show cause notices issued in connection with proceedings under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017. The petitioner also sought release from custody.

The petitioner, stated to be a Director of M/s. Rebuild Energy, contended that his arrest by officers of the Central Goods and Services Tax Department was illegal. It was submitted that he had been cooperating with the investigation and appearing before the authorities whenever summoned. According to the petitioner, officers searched his residence at 5.36 AM on 29.07.2026, required the CCTV cameras to be switched off, and kept him in their custody before taking him to the GST Bhawan, Sector 25, Panchkula, at about 1.33 PM. He alleged that he was not informed that he had been arrested and that the grounds of arrest were neither furnished to him nor communicated to his family.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,995

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