Non-communication of ‘reasons to believe’ to arrestee under GST renders arrest procedurally infirm

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, Auth...