Person Arrested U/S 69 CGST Act Must Be Communicated Grounds Of Arrest 'In Writing': Delhi High Court
Live LawThe Delhi High Court has held that grounds of arrest must be furnished to a person arrested under Section 69 of the Central Goods and Services Tax Act, 2017, 'in writing'. “It is evident from the principles as enunciated by the Supreme Court that the requirement to communicate the grounds of arrest in writing is sacrosanct.” The Judge added that its stance is further strengthened by provision of Section 69 CGST Act, which stipulates that “the officer authorized to arrest the person shall inform such person of the grounds of arrest”. The primary argument of the Petitioner was that he was not supplied the Grounds of Arrest, rendering non-compliance of Section 69 CGST Act and Article 22 of the Constitution. Disagreeing, the High Court said, “The communication to the arrestee, as per the Supreme Court, must be clear, categorical, and meaningful, and there is no reason as to why written grounds of arrest could not be given…To contend that arrestee had been “effectively” informed about the grounds of arrest, which would be enough for the arrestee to formulate their arguments during the remand, is a specious argument.” The Court also noted that the remand application, which apparently contained the grounds of arrest, was handed over to the Petitioner just before the remand hearing.