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TMI Blog2023 (12) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... n of value of taxable supplies and non issuance of invoices with intention to evade payment of GST and to violate the provisions of GST Act, 2017. It is further stated that a search was conducted under the provisions of Section 67(2) of the Central Goods and Services Act, 2017 (CGST Act) on 21.02.2023. There was also seizure of cash during the course of search. Thereafter, the respondent was served with an arrest memo on 23.02.2023. After arrest, he had been remanded to judicial custody. 3. An application for bail had been originally filed before the Additional Chief Metropolitan Magistrate [E.O.I] in Crl.M.P.No. 24 of 2023 and by an order dated 08.03.2023, the application was dismissed. 4. The respondent then filed Crl.M.P.No. 5658 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the accused is required to be arrested and placed under detention nor to facilitate further investigation and that those reasons to believe that the accused would be punished / or is guilty of the offences alleged. 8. Thereafter, at the time of arrest, the further procedures enunciated under the Code of Criminal Procedure should be followed, namely, informing the accused about the grounds of arrest. 9. The arrest memo under Section 69 of the CGST Act has been filed as a document in these proceedings and my attention had been drawn to it. It is a standard format. But however, reasons to believe necessity to arrest would differ case to case and can never be fitted in a particular format or in a predetermined form. Those reasons should dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est memo does not contain the reasons why the individual has to be arrested which would also be the grounds for the arrest then, at this stage, it may not be appropriate on the part of this Court to go on a hunting spree trying to cull out the reasons for arrest. They may be available in the file and it is always be to the respondent to examine them but as observed by the learned Principal Sessions Judge, the accused was not furnished with a copy of any reason to believe that it is imperative that he must be arrested. 13. It is pointed out on behalf of the petitioner herein that in the remand report the reasons to believe that the person should be taken into custody have been stated. A remand report is for the subjective satisfaction of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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