Arrest in fraudulent availment of ITC not illegal as all mandates of CGST and BNSS complied

Union of India Vs Shashi Kumar Choudhary (Gauhati High Court) Gauhati High Court held that arrest in fraudulent availment of Input Tax Credit [ITC] cannot be termed as illegal since the arresting authority has complied with all the mandates provided by the CGST Act, 2017 and the BNSS, 2023. Facts- This application has been filed u/s. 438 read with Section 528 and Section 442 of the BNSS, 2023, assailing the order dated 07.06.2025, passed by the learned Chief Judicial Magistrate (CJM), Kamrup (M), Guwahati, vide order dated 07.06.2025 for not mentioning of the heading “Section 47 of BNSS” ...