Arrest in GST fake ITC held illegal due to discrepancies in arrest procedure

Kshitij Ghildiyal Vs Director General of GST Intelligence (Delhi High Court) Delhi High Court held that arrest of petitioner involved in availment of input tax credit against fake invoice illegal and set aside the remand order since various discrepancies were noticed in arrest procedure followed by the department. Facts- Petitioner is currently a Director of M/s Wee-Pro Resource Recovery Solutions Private Limited carrying the business of e-waste management. On 28th November 2024, respondent authorities carried out a search u/s. 67, CGST Act at the Company’s principal place of business at Gau...