Gurugram CJM Court declares arrest by GST Officer as illegal

Central Goods and Service Tax Vs Yogesh Gupta (Gurugram CJM Court) Summary: The Chief Judicial Magistrate (CJM) of Gurugram ruled the arrest of Yogesh Gupta by a GST officer as illegal in the case Central Goods and Services Tax v. Yogesh Gupta [CNR No. HRGR03-005388-2025]. The court observed that the GST officer failed to comply with provisions under Section 41 and 41A of the Criminal Procedure Code (CrPC) and Section 35 of the Bharatiya Nagarik Suraksha Sanhita Act (BNSS Act), 2023. The court highlighted that while the accused acknowledged receiving written grounds of arrest, this action was ...