Shashi Kumar Choudhary Vs Union of India (Supreme Court of India)
Leave was granted in the appeal challenging the High Court’s order which had reversed the bail granted by the Chief Judicial Magistrate (CJM), Kamrup, Guwahati, on 07.06.2025. The High Court had set aside the bail on the ground that due procedure under the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023 had been complied with.
Read HC Judgment in this case: Arrest in fraudulent availment of ITC not illegal as all mandates of CGST and BNSS complied
The appellants, a father and his son, were accused of involvement in fraudulent availment of Input Tax Credit (ITC), an offence punishable under Section 132(1)(c) of the CGST Act, 2017. The CJM had granted bail to both appellants, holding that the statutory safeguards under the BNSS, 2023 had not been complied with at the time of arrest. This order was reversed by the High Court, which recorded a clear finding that all procedural requirements had been duly followed.
The High Court found that the appellants were arrested at 11:00 p.m. on 05.06.2025 and were immediately served with arrest memos along with annexures, including the authorization to arrest containing “reasons to believe” and the grounds of arrest. The appellants acknowledged receipt of these documents and confirmed that the grounds of arrest were explained to them. Further, intimation of arrest was immediately given to the wife of appellant No.1 and mother of appellant No.2, who acknowledged the same. The High Court also noted that the entire process was videographed.
