Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

2025 (2) TMI 843

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ooperating in investigation. The arrest of the petitioner is in violation of section 36 of the BNSS as well as the instruction dated 17th August, 2022 as amended on 13th January, 2025. The memorandum of arrest is not attested by a member of the petitioner's family or a respectable member of the locality where the arrest is made. Learned counsel has placed reliance on the authority in D.K. Basu v/s. State of West Bengal with Ashok K. Johri v/s. State of Uttar Pradesh reported in (1997) 1 Supreme Court Cases 416 in support of his contention. 2. Per contra, learned counsel for the opposite party submits that the arrest has been made under section 69 (1) of the CGST Act, 2017 read with section 132 (1) (i) and section 132 (5) of the Act. The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....35. We, therefore, consider it appropriate to issue the following requirements to be followed in all cases of arrest or detention till legal provisions are made in that behalf as preventive measures: (1) .......................... (2) That the police officer carrying out the arrest of the arrestee shall prepare a memo of arrest at the time of arrest and such memo shall be attested by at least one witness, who may either be a member of the family of the arrestee or a respectable person of the locality from where the arrest is made. It shall also be countersigned by the arrestee and shall contain the time and date of arrest." 5. In the present case, the opposite party has submitted a copy of the office order dated 1st Feb....