GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017

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..... GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017 - REG. Please refer to Instruction No. 02/2022-23 GST (Investigation) dated 17.8.2022 on the above subject. Hon'ble High Court of Delhi in case of KSHITIJ GHILDIYAL versus DIRECTOR GENERAL OF GST INTELLIGENCE, DELHI [W.P. (CRL) No. 3770/2024] = 2024 (12) TMI 1001 - DELHI HIGH COURT , vide judgement date .....

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..... DELHI), CRIMINAL APPEAL (D. No. 42896/2023). The relevant para of the said Judgement dated 15th May, 2024 - 2024 (5) TMI 1104 - SUPREME COURT , reads as follows: 49. It may be reiterated at the cost of repetition that there is a significant difference in the phrase reasons for arrest and grounds of arrest . The reasons for arrest as indicated in the arrest memo are purely formal parameters, viz., .....

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..... facts on which he was being arrested so as to provide him an opportunity of defending himself against custodial remand and to seek bail. Thus, the grounds of arrest would invariably be personal to the accused and cannot be equated with the reasons of arrest which are general in nature. In light of the above, Para 4.2.1 of Instruction 02/2022-23 GST (Investigation) dated 17.8.2022 is amended and m .....

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