Arrest Memo Sans Specific Grounds of Arrest and CBIC-DIN Renders Detention Illegal Under GST

Last updated: 29 June 2026

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Quick Summary

The Allahabad High Court has ruled that an arrest made under the CGST Act was illegal. The court found that the arrest memo failed to specify the grounds for arrest and the place of arrest. Furthermore, the grounds of arrest did not have the mandatory CBIC-DIN number, violating legal requirements and Supreme Court guidelines. Consequently, the assessee was ordered to be released immediately, though the authorities were permitted to re-arrest if they followed the law correctly.

Court :
Allahabad High Court

Brief :
The Hon’ble Allahabad High Court in Ashish Tyagi v. Director General of GST Intelligence & Ors. [Habeas Corpus Writ Petition No. 509 of 2026 dated May 29, 2026] allowed the habeas corpus petition and declared the arrest and consequent detention of the assessee under Section 132 of the Central Goods and Services Tax Act, 2017 ( “the CGST Act” ) as illegal, on the ground that the arrest memo neither contained the specific grounds of arrest nor disclosed the place of arrest, and the grounds of arrest did not bear the mandatory CBIC-Document Identification Number ( “DIN” ), thereby violating the mandate of law and the safeguards laid down by the Hon’ble Supreme Court in D.K. Basu v. State of West Bengal [1997 SCC (Cri) 92] . Accordingly, the Court directed the immediate release of the assessee, while granting liberty to the Revenue to proceed afresh strictly in accordance with law.

Citation :
Habeas Corpus Writ Petition No. 509 of 2026 dated May 29, 2026

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