Where reasons to believe recorded under section 69 of the CGST Act are in substance furnished to the arrestee and are not at variance with the Commissioner’s e-office notings, non-supply of a verbatim signed copy does not render the arrest or remand illegal, though a habeas corpus petition alleging breach of statutory mandate remains maintainable – Keyur Jayendrabhai Patel Vs. State of Gujarat and Ors. – Gujarat High Court