GST DAILY – 412 : Remand order to be set aside as assessee was arrested without written grounds mandated by law: HC

THE HON’BLE DELHI HIGH COURT IN THE CASE OF Kshitij Ghildiyal V/s Director General of GST Intelligence, Delhi, decided on 16-12-2024

 👉 Issue:-

✔️ Is it legal if assessee was arrested without written grounds?

👉 The Hon’ble High Court Judgement:-

✔️ Since arrest procedures, including furnishing written grounds and meaningful communication, were not followed as per Section 69(2), assessee’s arrest was illegal and remand order was to be set aside.

Section 132, read with section 69 of Central Goods And Services Tax Act, 2017