KEYUR JAYENDRABHAI PATEL THRO. JALPA JAYENDRABHAI PATEL v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
Sangeeta K. Vishen, Justice & D.M. Vyas, Justice
KEYUR JAYENDRABHAI PATEL THRO. JALPA JAYENDRABHAI PATEL
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CRIMINAL APPLICATION (HABEAS CORPUS) No. 4428 of 2026 dated 07.05.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 69 & 132
Decision : In favour of revenue
Arrest under CGST Act – Writ petition challenging arrest and remand proceedings – Petitioner contended Commissioner failed to record and furnish verbatim ‘reasons to believe’ under Section 69 CGST Act – Petitioner relied on Radhika Agarwal and Arvind Kejriwal v. Directorate of Enforcement requiring supply of written reasons to arrestee – Respondents argued writ of habeas corpus not maintainable against judicial remand, reasons duly recorded (Batuk.online) by Additional Director General and furnished, compliance sufficient – Court noted distinction between illegal detention for non compliance of statutory mandate and challenge to adequacy of judicial remand reasons – Held: Habeas corpus lies only when detention is prima facie illegal; remedy against remand order lies under statutory appeal – Petition dismissed.
Represented By:
Counsel for the Petitioner: Maulik Vakhariya, Virat G Popat
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