Sameer Malik Vs Union of India (Gauhati High Court)
The Gauhati High Court considered a subsequent bail application filed by the accused under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023, after an earlier bail plea had been rejected. The petitioner was arrested on 14.11.2025 in connection with an Anti Evasion Unit, CGST case under Sections 132(5) read with Section 69 of the CGST Act, alleging large-scale GST fraud involving non-existent firms and issuance of fake invoices to pass on ineligible Input Tax Credit without actual supply of goods or services. The alleged fraudulent transactions were stated to exceed ₹8 crore during the period June to October 2025.
The prosecution contended that the offences were cognizable and non-bailable under Section 132(5) of the CGST Act and that arrest was made after obtaining due authorization from the Commissioner as required under Section 69.
In the subsequent bail application, the petitioner did not press arguments on merits but challenged the legality of arrest on procedural grounds. The principal contention was non-compliance with the statutory requirements under Section 35(3) BNSS (corresponding to Sections 41/41A of the CrPC). It was argued that summons under Section 70 of the CGST Act, governed by the Code of Civil Procedure, could not be combined with criminal procedural requirements. The petitioner also pointed out contradictions in the notice issued under Section 35(3) BNSS, including an incorrect date of appearance and, more importantly, a time of appearance that was later than the recorded time of arrest on the same day.
