Case Law Analysis
|Allahabad High Court
CGST Arrest Violations | Non-Disclosure of Grounds, Missing CBIC-DIN & D.K. Basu Breach Vitiate Detention : Allahabad HC
Allahabad HC sets aside arrest under CGST Act for failing to disclose grounds of arrest, omitting CBIC-DIN, and violating D.K. Basu guidelines, reinforcing procedural safeguards in tax-related detentions. The ruling mandates strict compliance with arrest protocols to prevent arbitrary custody.