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Issues: Whether the petitioner was entitled to interim bail in a prosecution under the Assam Goods and Services Tax Act, 2017 in view of the alleged non-compliance with arrest safeguards, non-communication of the recorded reasons to believe, and the absence of any demonstrated need for custodial interrogation.
Analysis: The relief was examined on the footing that the petitioner had already remained in judicial custody and that no request for police remand or custodial interrogation had been made by the investigating agency. The order noted that while grounds of arrest had been communicated, the recorded reasons to believe forming the basis of the arrest authorisation were not shown to have been supplied to the petitioner. It also accepted that the procedural safeguards in relation to arrest under the Criminal Procedure framework, corresponding to Section 35(3) of the Bharatiya Nagarik Suraksha Sanhita, 2023 and the principles reiterated in the cited Supreme Court decisions, continued to apply in GST-related arrests where not excluded. On that basis, the arrest process was treated as procedurally infirm for the limited purpose of deciding bail, and further custodial interrogation was found unnecessary at that stage.
Conclusion: Interim bail was granted to the petitioner on conditions, pending disposal of the criminal petition.
Ratio Decidendi: In GST-related arrest matters, failure to comply with mandatory arrest safeguards and failure to communicate the recorded reasons to believe can justify grant of interim bail where custodial interrogation is not shown to be necessary.
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