Bail Granted in Tax Fraud Case: Procedural Lapses Expose Critical Flaws in Arrest Mechanisms Under Criminal Procedure Code

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....HC allows bail for accused involved in fake invoice tax fraud, finding procedural irregularities in arrest. The court determined that mandatory provisions under Cr.P.C. and BNSS were not followed, specifically Sections 41/41A and 47/48, which violated constitutional protections under Articles 21 and 22(1). Considering substantial investigation progress and collected documents, further custodial interrogation was deemed unnecessary. Bail granted upon furnishing a bond of Rs. 50,000 with an equivalent surety, subject to CJM's satisfaction, effectively releasing the accused from custody due to technical non-compliance in arrest procedures.....