Mohd. Akib Vs Union of India (Allahabad High Court)
GST Detention Quashed Because Grounds of Arrest Were Not Properly Annexed to Arrest Memo; Habeas Corpus Allowed Because Mandatory Arrest Procedures Under GST Law Were Not Followed; Allahabad High Court Declares GST Arrest Illegal Due to Procedural Violations.
Based strictly on the contents of the judgment provided, the Allahabad High Court examined the legality of the arrest and detention of the petitioner in connection with alleged offences under Sections 132(1)(b), 132(1)(c), 132(1)(f), 132(1)(l), and 132(1)(i) of the CGST Act, 2017. The petitioner challenged the arrest, remand, and continued judicial custody through a habeas corpus petition, contending that there was no evidence demonstrating his involvement in the alleged input tax credit (ITC) fraud and that the mandatory requirements governing arrest under the CGST Act and applicable legal principles had not been followed. He argued that he had cooperated with the investigation by appearing pursuant to summons and that all relevant documents had already been seized, eliminating any possibility of tampering with evidence. The petitioner further submitted that although the DGGI had filed a complaint concerning the alleged fraudulent ITC transactions, he had not been named as an accused therein, despite the authorities having scrutinized the available material. He also contended that the amount allegedly linked to him was below the statutory threshold that would attract cognizable and non-bailable treatment under Section 132 of the CGST Act.
