Case Details: Jai Kumar Aggarwal vs. Directorate General of GST Intelligence - [2026] 184 taxmann.com 345 (Allahabad)
Judiciary and Counsel Details
- Siddharth & Jai Krishna Upadhyay, JJ.
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Mohit Singh for the Petitioner.
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Dhananjay Awasthi, G.A. for the Respondent.
Facts of the Case
The petitioner was subjected to search proceedings at his residential premises, pursuant to which he was arrested by the Directorate General of GST Intelligence and subsequently produced before the Magistrate, where an impugned remand order was passed. It was contended that at the time of arrest only an arrest memo and search memo were provided, no written grounds of arrest and the Commissioner’s reasons to believe were furnished to him, thereby violating statutory requirements. The petitioner relied upon the absence of any annexure in the arrest memo and the lack of recording in the remand order to demonstrate non-compliance with mandatory procedural safeguards. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that compliance with statutory safeguards governing arrest is mandatory and non-furnishing of grounds of arrest vitiates the legality of remand under Section 69 read with Section 132 of the CGST Act. It was observed that the arrest memo did not reflect any annexure containing the grounds of arrest, thereby indicating non-compliance with procedural requirements. It was noted that the remand order failed to record service of grounds of arrest, which is a necessary safeguard under the statutory framework. It was held that absence of proof of service of grounds of arrest renders the remand order legally unsustainable. Accordingly, the impugned remand order was set aside.
List of Cases Referred to
- Radhika Agarwal v. UOI [2025] 171 taxmann.com 832/95 GSTL 225 (SC) (para 4)
- Satendra Kumar Antil v. C.B.I. [SLP(Crl.) No. 5191 of 2021, dated 11.7.2022] (para 4)
- Mihir Rajesh Shah v. State of Maharashtra MANU/SC/1492/2025 (para 9)
- V. Senthil Balaji v. State [2023] 153 taxmann.com 224 (SC) (para 18).
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