GST Arrest Illegal for Ignoring Mandatory BNSS Procedure: Bombay HC

Advertisement Hemang Bipin Varaiya Vs State of Maharashtra And Ors (Bombay High Court) The Bombay High Court considered a writ petition challenging the legality of an arrest made during a GST investigation. The petitioner, proprietor of a manufacturing concern with GST registration, was subjected to a search and seizure operation in early September 2025 by state tax authorities. Searches were conducted at both the business premises and the petitioner’s residence, as books of accounts were maintained at the latter. Following the search, summons were issued under Section 70 of the Maharasht...