The ruling in brief
Arrest of director for alleged fraudulent ITC was upheld where supplier wise particulars contained in five page annexure effectively communicated grounds of arrest, timing discrepancy did not vitiate arrest, Magistrate had ensured legal representation and recorded satisfaction regarding compliance with safeguards and custody was justified considering serious non bailable offence and ongoing investigation
Provisions considered
Section 69 of Central Goods and Services Tax Act, 2017/ Punjab Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.