Allahabad High Court
For revenue
Kumar Manish (Corpus) v. Union of India
Where competent authority had credible material and recorded adequate reasons showing necessity of arrest for proper investigation and preventing further offences or evidence tampering, arrest for ITC fraud was valid notwithstanding maximum punishment prescribed was up to five years. GST: Where grounds of arrest were duly served, competent authority recorded reasons to believe, and proceedings complied with departmental safeguards, arrest of petitioner was lawful; mere allegations of delayed supply, coercion or procedural irregularities did not warrant habeas corpus relief