Arrest under Sections 132(1)(b),(c),(i),132(2),132(5) CGST Act held illegal for violating Article 22(1) and Section 50 Cr.P.C.

Arrest under Sections 132(1)(b),(c),(i),132(2),132(5) CGST Act held illegal for violating Article 22(1) and Section 50 Cr.P.C.Case-LawsGSTThe HC held that the arrest of the Applicant for offences under Sections 132(1)(b), 132(1)(c), 132(1)(i), and 132(2)

Arrest under Sections 132(1)(b),(c),(i),132(2),132(5) CGST Act held illegal for violating Article 22(1) and Section 50 Cr.P.C.
Case-Laws
GST
The HC held that the arrest of the Applicant for offences under Sections 132(1)(b), 132(1)(c), 132(1)(i), and 132(2) read with Section 132(5) of the CGST Act was illegal due to non-compliance with Article 22(1) of the Constitution and Section 50 of the Cr.P.C. The DGGI failed to prove that the Applicant was informed of the grounds of arrest at the

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