Case Law Details
Case Name : Subhash Kumar Singh Vs State of Assam and Anr. (Gauhati High Court)
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Subhash Kumar Singh Vs State of Assam and Anr. (Gauhati High Court)
It has been, prima facie, found that the evasion of tax was more than Rs. 5 crores which necessitated the arrest of the Petitioner in compliance of the provision of Section 132 (1) (i) of the Assam GST Act, 2017. Hence, the argument put forth by the learned counsel for the Petitioner that the arrest of the Petitioner is illegal and arbitrary is devoid of any merit. This Court has also taken note of the fact, as appears from the materials in the case record, that the Petitioner evaded tax worth more than Rs. 5 crores and the in...
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