https://www.taxtmi.com/caselaws?id=784292 Arrest in a GST fake-invoice/ITC fraud investigation was challenged as illegal for non-compliance with notice under s. 35(3) BNSS. The HC found the appearance date in the notice contained an admitted clerical error, and even treating it as corrected, the notice required appearance at 4:15 PM on the relevant day, whereas the arrest memo recorded arrest earlier at about 12:10 PM (and the record showed arrest before the time fixed for appearance). Since the accused was arrested before he could comply with the notice, there was no effective compliance with s. 35(3) BNSS, rendering the arrest infirm in law; bail was granted on conditions. en-us Fri, 19 Dec 2025 00:00:00 +0530 Thu, 01 Jan 2026 08:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784292 Arrest in a GST fake-invoice/ITC fraud investigation was challenged as illegal for non-compliance with notice under s. 35(3) BNSS. The HC found the appearance date in the notice contained an admitted clerical error, and even treating it as corrected, the notice required appearance at 4:15 PM on the relevant day, whereas the arrest memo recorded arrest earlier at about 12:10 PM (and the record showed arrest before the time fixed for appearance). Since the accused was arrested before he could comply with the notice, there was no effective compliance with s. 35(3) BNSS, rendering the arrest infirm in law; bail was granted on conditions. Case-Laws GST Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784292