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TMI Blog2025 (1) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... ined to the applicant/accused by the prosecution. It is correct that present offence under Section 132(1) of CGST Act, 2017 is punishable upto 5 years. Hon'ble Apex Court in case law titled as Arnesh Kumar. Vs. State of Bihar [2014 (7) TMI 1143 - SUPREME COURT] made it mandatory to follow the provisions of Section 41 & 41A of Criminal Procedure Code for the offence which are punishable upto 7 years. Prosecution has taken a stand that present accused has been arrested under Section 69 of CGST Act and hence, provision of Section 41 and 41A of Criminal Procedure Code/35 of BNSS Act are not applicable in the present matter but this Court does not find force in the arguments of learned counsel for the complainant. Further in case law title ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of BNSS Act, 2023 for 14 days has been moved on behalf of complainant department. 2. At this stage, an application has been filed on behalf of accused for rejecting the prayer of complainant seeking remand of accused and enlarge the accused on the terms and conditions as fixed by the Court. Copy supplied. Reply not filed. 3. Arguments heard. The learned counsel for the applicant/accused has submitted that the present offence is punishable under Section 132(1) of CGST Act, 2017, for which sentence is 5 years. It is further argued that grounds of arrest were not communicated properly to the accused and just formality has been made by the complainant in the name of informing the grounds of arrest and as such, the grounds of arrest as provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the ground of arrest were not informed to him in proper manner and merely a formality was done by the prosecution by providing ground of arrest in writing. This Court has gone through the grounds of arrest, which were conveyed by the prosecution to the accused. It is pertinent to mention here that on arrest memo, it has been acknowledged by the accused himself in writing that he has been informed and explained about the grounds of arrest. Therefore, this Court is of the view of that ground of arrest have been properly informed and explained to the applicant/accused by the prosecution. 7. On the other hand, Shri Pramod Bahuguna, Sr. Public Prosecutor appearing on behalf of complainant department has submitted that accused has been arreste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fence under Section 132(1) of CGST Act, 2017 is punishable upto 5 years. Hon'ble Apex Court in case law titled as Arnesh Kumar. Vs. State of Bihar decided on 02.07.2014 in Criminal Appeal No. 1273 of 2014 made it mandatory to follow the provisions of Section 41 & 41A of Criminal Procedure Code for the offence which are punishable upto 7 years. Prosecution has taken a stand that present accused has been arrested under Section 69 of CGST Act and hence, provision of Section 41 and 41A of Criminal Procedure Code/35 of BNSS Act are not applicable in the present matter but this Court does not find force in the arguments of learned counsel for the complainant. In case law titled as Akhil Krishan Maggu and another. Vs. Deputy Director and other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted like a Civil Court, there are four other places in the Act, where a reference is made, directly or indirectly, to the Cr.P.C. They are (1) the reference to Cr.P.C. in relation to search and seizure under Section 67 (10) of CGST Act, 2017, (2) the reference to Cr.P.C. under sub-Section (3) of Section 69 in relation to the grant of bail for a person arrested in connection to a non-cognizable and bailable offence, (3) the reference to Cr.P.C. in Section 132 (4) while making all offences under the CGST Act, 2017 except those specified in clauses (a) to (d) of Section 132 (1) of CGST Act, 2017 as cognizable and bailable and (4) the reference to Sections 193 and 228 of IPC in Section 70 (2) of the non-CGST Act, 2017. Therefore, the contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notices of appearance, a Police Officer himself is entitled under Section 41A (3) Cr.P.C., for reasons to be recorded, arrest a person. At this stage, we may notice the difference in language between Section 41A (3) of Cr.P.C. and 69 (1) of CGST Act, 2017. Under Section 41A(3) of Cr.PC.. "reasons are to be recorded", once the Police Officer is of the opinion that the persons concerned ought to be arrested. In contrast, Section 69 (1) uses the phrase "reasons to believe". There is a vast difference between "reasons to be recorded" and "reasons to believe." 12. In view of the above observations, this Court is of the view that prosecution was under obligation to comply with the provisions of Section 41, 41A of Cr.P.C/35 of BNSS Ac, 2023 be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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