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Case Law Details

Case Name : Mr. Ashok Kumar Vs Commissioner CGST & Central Excise (Bombay High Court)
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Mr. Ashok Kumar Vs Commissioner CGST & Central Excise (Bombay High Court)

Taking into consideration, the facts of the case, though the officers under the CGST Act, cannot seek custody of the arrested persons for completing the investigation, respondent’s contention that applicant’s detention in custody is necessary to prevent him from causing the evidence of the offence to disappear or tampering such evidence is well founded. Counsel for the respondent has correctly placed reliance on Section 41 of the Criminal Proce

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