'Reasons to Believe' Need Not Be Disclosed, But 'Grounds' Must Be Provided as Annexure to Arrest Memo Under Section 69 CGST Act: Allahabad High Court

The Allahabad High Court delivered an important judgment clarifying the legal position under Section 69 Central Goods and Services Tax Act, 2017 regarding arrest procedure. The Court held that while the “reasons to believe” recorded by the Commissioner need not be furnished to the accused, the “grounds of arrest” must be supplied in writing as an annexure to the arrest memo. The decision came while allowing a habeas corpus petition…