Varun Goyal Vs State of Assam And 2 Ors (Gauhati High Court)
Gauhati High Court held that non-communication of ‘reasons to believe’ to the arrestee in the matter of fraudulent availment of ITC under GST vitiates the process and undermines the safeguards guaranteed under law, rendering the arrest procedurally infirm. Accordingly, interim bail granted.
Facts- The present application has been filed u/s. 528 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023 for setting aside and quashing the complaint dated 10.06.2025, Arrest Memo dated 10.06.2025, Grounds of Arrest dated 10.06.2025, Authorization to arrest dated 10.06.2025, Order dated 10.06.2025, passed by the learned Chief Judicial Magistrate Kamrup (M), Guwahati; and the proceedings initiated against the petitioner u/s. 132(1)(b) and Section 132(1)(C) of the Assam Goods and Services Tax Act, 2017; along with a prayer to release the accused/petitioner, namely Shri Varun Goyal, on bail, who has been in custody since 10.06.2025, which in violation of the provisions of Assam Goods and Services Tax Act, 2017.
Conclusion- Held that in the instant case, though it is stated that the “reasons to believe” were duly recorded by the competent authority prior to issuance of the authorization to arrest, but there is nothing on record to show that the same were communicated to the petitioner either at the time of arrest or along with the grounds of arrest. Such non-communication of foundational reasons vitiates the process and undermines the safeguards guaranteed under law, rendering the arrest procedurally infirm.
