Punjab and Haryana High Court orders GST Arrest Vitiated for Breach of Mandatory Safeguards

Mohit Bansal challenged his arrest, alleging violation of constitutional safeguards and an undertaking to provide seven working days’ prior notice. The High Court held that his production before the Magistrate was within 24 hours of formal arrest, but that Section 70 summonses could not substitute for the promised notice of arrest. It further found no material establishing prior communication of the Commissioner’s Section 69(1) order. The arrest was held vitiated, and the Court directed his release unless custody was otherwise warranted in accordance with law.