Gauhati HC Grants Bail to Accused in Rs. 3 Crore GST Fraud Case; Arrest Procedure Questioned

Ujjawal Kumar Agarwal Vs State of Assam And 2 Ors (Gauhati High Court) Bail Granted on Procedural Grounds in Goods and Services Tax Evasion Case The Gauhati High Court recently granted regular bail to Ujjawal Kumar Agarwal, who was arrested and held in judicial custody under Section 132(5) of the Assam Goods & Service Tax Act, 2017 (AGST Act). The petitioner, represented by Dr. A Saraf, Senior Counsel, challenged the very maintainability of his arrest, arguing that the actual alleged tax evasion amount fell below the statutory threshold for classifying the offence as cognizable and non-bai...