Allahabad High Court
For assessee
High Courts
Rulings of the High Court of Allahabad, newest first.
1 ruling found
Allahabad High Court
Where a person was arrested for alleged GST offences in one State and was produced before a remand Magistrate in another State without securing a transit remand from a Magistrate at place of arrest, such production and detention were impermissible, rendering arrest and remand vitiated and detention illegal, warranting release of detenue on habeas corpus. GST: Where petitioner was arrested for alleged GST offences and arrest memo failed to disclose place of arrest and did not furnish written grounds of arrest as annexure despite departmental circular mandating such procedure, such non-compliance with mandatory arrest safeguards rendered remand order and consequent detention illegal