#D.K. Basu guidelines

The Allahabad High Court quashed an arrest and remand after police failed to prepare an arrest memo, delayed filing the FIR by over six hours, and refused to inform family members - violating core safeguards under D.K. Basu and Article 22. This ruling reinforces that procedural compliance is non-negotiable in custodial cases, regardless of the alleged offense.

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.