Sanchit Seth Vs Commissioner of CGST and Central Excise (Allahabad High Court)
Summary: Allahabad High Court allowed the habeas corpus petition filed by Sanchit Seth challenging his arrest, remand and detention under the Health Security Se National Security Cess Act, 2025. The petitioner alleged that the grounds of arrest were incomplete, the arrest memo did not contain legally sustainable grounds, no family member or nominee was properly informed, and the Commissioner had failed to record the requisite “reasons to believe.” Reliance was placed upon Mihir Rajesh Shah v. State of Maharashtra and Satender Kumar Antil v. CBI. The respondents opposed the petition, contending that the statutory requirements had been complied with, the grounds of arrest had been supplied and allegations involved evasion of government revenue of ₹17.88 crore.
Examining the statutory scheme, the High Court noted that the Act imposes monthly cess liability and contains provisions relating to assessment, penalty, prosecution, search, seizure and arrest. Section 26 empowers the competent authority to authorise arrest where the prescribed conditions are satisfied. Since the maximum punishment relevant to the case extended to five years, the Court held that the arrest safeguards under Sections 35 to 62 of the BNSS were applicable. These included communication of the grounds of arrest with full particulars, preparation of an arrest memo, furnishing information to family members or a nominee, informing the arrested person of the right to consult a lawyer and production before the Magistrate within 24 hours.
