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Written Approval with Recorded Reasons by Competent Authority Mandatory for Arrest under CGST Act: Delhi HC

Update / Judgement Date

28 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Criminal LawGST

The Delhi High Court has ruled that "written approval with recorded reasons by a competent authority is mandatory for an arrest under the CGST Act." The court's decision, which is a significant victory for the person, was made on the grounds that the person's claim was not supported by evidence. The ruling clarifies that a person can't be arrested for a mere professional dealing.