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GST - Highlights / Catch Notes

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DSC examined judicial remand application under Sec 167 CrPC and ...


Court Orders Release: CGST Act Section 69 Does Not Override CrPC 41/41A Safeguards in Arrest Procedures.

January 28, 2025

Case Laws     GST     DSC

DSC examined judicial remand application under Sec 167 CrPC and Sec 187 BNSS Act. While arrest grounds were properly documented with accused's acknowledgment, the court found procedural deficiencies. Despite prosecution's argument that Sec 69 CGST Act exempted compliance with Sec 41/41A CrPC requirements for arrests, the court relied on SC precedents (Arnesh Kumar and Gujarat State cases) mandating these safeguards for offenses punishable up to 7 years. The court ordered accused's release, finding arrest illegal due to non-compliance with Sec 41/41A CrPC and Sec 35 BNSS Act procedures. Prosecution retained liberty to re-arrest following proper procedures under relevant sections of CrPC, BNSS Act, and CGST Act.

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