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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The HC found the arrest illegal due to procedural irregularities in a GST fraud investigation. The accused, facing charges under s.132 of GST Act for wrongful ITC utilization, was arrested hastily on December 22, 2024, at 7:55 am, despite a pending summons for December 30, 2024. The arrest memo, signed by Asst. Commissioner of State Tax, showed authorization obtained the same day of arrest. While the prosecution argued the case involved offenses punishable up to 5 years, the court determined the arrest was premature and procedurally flawed, particularly given an active summons and pending writ petition. The court ordered immediate release, declaring the arrest illegal and denying judicial custody.

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