Case Law Details

Case Name : Union of India & Ors. Vs Ms. Make My Trip (India) Pvt. Ltd. (Supreme Court)
Appeal Number : Civil Appeal No. 8080/2018
Date of Judgement/Order : 23/01/2019
Related Assessment Year :
Courts : Supreme Court of India (1082)

Union of India & Ors. Vs Ms. Make My Trip (India) Pvt. Ltd. (Supreme Court)

The issue is as to whether the power of arrest under Section 91 of the Finance Act, 1994 can be exercised without following the procedure as set out in Section 73A(3) and (4) of the said Act. The High Court has decided, after detailed discussion, that it is mandatory to follow the procedure contained in Section 73A(3) and (4) of the said Act before going ahead with the arrest of a person under Sections 90 and 91. We are in agreement with the aforesaid conclusion and see no reason to deviate from it.

Accordingly, these appeals are dismissed.

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