GST fake-invoice and ITC fraud arrest challenged for faulty s.35(3) BNSS notice timing; bail granted due to defective arrest. (3)

GST fake-invoice and ITC fraud arrest challenged for faulty s.35(3) BNSS notice timing; bail granted due to defective arrest. (3)Case-LawsGSTThe dominant issue was whether the arrest for alleged GST fake-invoice and ITC fraud complied with the mandatory n

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 around noon, before the scheduled appearance time. This showed no effective compliance with s. 35(3) BNSS, rendering the arrest legally infirm/defective under settled law. On this technical illegality, bail was granted subject to conditions. – HC
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