Illegal arrest without notice for recovery of GST: HC Grants bail to accused

Ravinder Nath Sharma Vs Union of India (Allahabad High Court)

Department cannot arrest without issuing a notice for recovery of GST

The Hon’ble Allahabad High Court in Ravinder Nath Sharma v. Union of India [Criminal Misc. Bail Application No. 26376 of 2023 dated July 10, 2023] granted the bail to the assessee on some conditions and held that the arrest was made without justifiable reasons and no GST recovery notice was issued.

Facts:

Ravinder Nath Sharma (“the Applicant”) has been arrested without assigning any reason and no notice for recovery of GST had been issued against him, making the arrest as illegal and till the date, no penalty or taxes has been ascertained as per the Central Goods and Services Tax Act, 2017 (“the CGST Act”). The Applicant was in jail since February 09, 2023.

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