2025 (12) TMI 1454

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Bahadur Islam praying for grant of bail in connection with Anti Evasion Unit, CGST, Guwahati Case No. 93/GST/2025-26 under Section 132 read with Section 69 of CGST Act. The accused petitioner, Bahadur Islam, was arrested on 14.11.2025. 3. The prosecution case is that one Satish Prajapat, Inspector Central, GST, Guwahati, lodged a complaint dated 14.11.2025 before the learned CJM, Kamrup (M), Guwahati, stating inter-alia that in a major detection of GST fraud involving Sameer Malik, Bahadur Islam and others, the present petitioner is indulging in obtaining GST registration of non-existing firms and acting as key persons for issuance of fake invoices to pass on fake Input Tax Credit (ITC) without any corresponding supply of goods and serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rported notice under Section 35(3) BNSS was given, which is dated 14.11.2025 with date of appearance mentioned as 13.11.2025 - which is obviously contradictory. Drawing attention to the arrest memo dated 14.11.2025, the learned Senior Counsel submits that the time of arrest on 14.11.2025 is mentioned as 11.45 A.M. but in the notice dated 14.11.2025, the required time of appearance before the Revenue Authority is mentioned as 4.15 pm. Therefore, it is submitted that the notice for appearance indicated a time, which is after the petitioner has already been arrested and hence, such a faulty/mechanical compliance with the statutory notice cannot be considered as compliance at all. 8. The prosecution representing the CGST, represented by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is necessary for arrest by such Revenue Authorities also. 11. In the leading case of Arnesh Kumar v. State of Bihar, reported in (2014) 8 SCC 273, the Hon'ble Supreme Court has emphasised that wherever the provisions of Section 41/41A corresponding to Section 35 of BNSS are applicable - the Investigating Officer arresting the person has to adduce the grounds for which notice is not issued for appearance. In other words the grounds of arrest, further, wherever notice for appearance is given and the I/O after such appearance decides to arrest the person, in that case also, the proper reasons thereof have to be given. 12. The further requirement is that these aspects have to be perused by the Court and the remand Magistrates at the time ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... bail petition has to be accepted and the petitioner Bahadur Islam has to be granted bail. 17. Accordingly, he is allowed to go on bail of Rs.1,00,000/- with one surety of the like amount to the satisfaction of the concerned learned Court and subject to the following conditions:- (i) The accused/petitioner shall not abscond. (ii)The accused petitioner shall render full cooperation to the remaining investigation and appear before the I/O, whenever required for examination. (iii) he shall not hamper or tamper with evidence. (iv) He shall not try to influence witnesses. 18. In case of violation of bail conditions, the bail would be liable to be cancelled. 19. Before parting, I am inclined to make th....