In Brief
The State of Gujarat appealed against a High Court order that had imposed conditions (including providing eight weeks for an adjudicatory process and prior notice before arrest) when summoning respondents for interrogation in a GST evasion investigation. The Supreme Court held that statutory powers of arrest under the CGST Act cannot be conditioned by writ court directions. Pre-arrest protection, though the High Court may grant it under Article 226, should be rare and exceptional. The Court set aside the High Court order and allowed one final opportunity for the respondents to appear voluntarily before authorities, failing which the department could proceed according to law.
The lawyer headnote and full judgment text are available to registered users.