Bail Granted in GST Case: Arrest Deemed Invalid for Non-Compliance with Section 35(3) of BNSS, 2023
Case-Laws
GST
The HC found the petitioner's arrest vitiated due to non-compliance with Section 35(3) of BNSS, 2023, which requires issuance of a notice of appearance prior to arrest. The court determined that despite the petitioner's cooperation with summons under Section 70 of CGST Act, proper arrest procedures were not followed for an offense punishable with less than five years impriso
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