GST fake-invoice and ITC fraud arrest challenged for faulty s.35(3) BNSS notice timing; bail granted due to defective arrest. (3)
Case-Laws
GST
The dominant issue was whether the arrest for alleged GST fake-invoice and ITC fraud complied with the mandatory notice requirements under s. 35(3) BNSS. The court found the notice directed appearance at 4:15 PM on a stated date that the IO admitted was erroneous; even assuming the corrected date, the petitioner was arrested earlier the same day
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