service of grounds of arrest
Case BriefsHigh Courts

The Court noted that “reasons to believe” are mandatory to be recorded; however, they need not be supplied along with the arrest memo to the accused, unlike the “grounds of arrest”, which must be supplied.

Madras High Court
Case BriefsHigh Courts

The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.