Directed investigating officer to issue advance notice of 72 hours to effect the arrest after investigation

Last updated: 06 January 2023
Quick Summary
The Bombay High Court has ruled that investigating officers must provide a 72-hour advance notice before arresting an individual in a Goods and Services Tax (GST) investigation. This decision was made in a case concerning alleged wrongful availment of Input Tax Credit (ITC). The court emphasised the need for the assessee to cooperate with the investigation and produce necessary documents.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in Neha Agarwal v. Superintendent, Anti-Evasion, CGST [Anticipatory Bail Application No. 2644 of 2022 dated December 7, 2022] has directed the investigating officer to issue advance notice of 72 hours to the assessee to effect the arrest if necessary, after investigation in a case. Further directed the assessee to co-operate in the matter and produce the materials as sought.  

Citation :
Anticipatory Bail Application No. 2644 of 2022 dated December 7, 2022

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Bimal Jain
Published in GST
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