Habeas Corpus Allowed as GST Arrest Lacked Mandatory DIN & Place of Arrest Details

Ashish Tyagi Vs Director General of GST Intelligence And 2 Others (Allahabad High Court) The Allahabad High Court allowed a habeas corpus petition challenging the arrest, detention, and remand of the petitioner under Sections 132(1)(a), 132(1)(f), and 132(1)(i) of the CGST Act, 2017. The petitioner contended that the arrest was illegal because the arrest memo did not contain specific grounds of arrest, nor were the grounds supplied as an annexure, allegedly violating Circular No. 02/2022-2023 issued by the CGST Department. It was also argued that the arrest memo merely stated that the grounds ...