GST fake registration and invoice scheme to claim ineligible ITC, arrest timing flaw under s. 35(3) BNSS leads to bail
Case-Laws
GST
In a second bail application arising from alleged GST fraud involving fake registrations and invoices to pass on ineligible ITC, the court examined the legality of arrest under s. 35(3) BNSS. The notice directed the accused to appear at 4:15 PM on a specified date, but the arrest memo recorded arrest at 11:45 AM on the same day; the investigating officer admitted a date error in the notice. Since the accused was arrested before the time fixed for appearance, there was no effective compliance with s. 35(3), rendering the arrest infirm. Consequently, bail was granted. – HC
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