Bail Granted Due to Defective Arrest Notice Under BNSS in GST Case: Gauhati HC

Sameer Malik Vs Union of India (Gauhati High Court) The Gauhati High Court considered a subsequent bail application filed by the accused under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023, after an earlier bail plea had been rejected. The petitioner was arrested on 14.11.2025 in connection with an Anti Evasion Unit, CGST case under Sections 132(5) read with Section 69 of the CGST Act, alleging large-scale GST fraud involving non-existent firms and issuance of fake invoices to pass on ineligible Input Tax Credit without actual supply of goods or services. The alleged fraud...