High Court of Allahabad

Sanchit Seth v. Commissioner of CGST and Central Excise

Arrest for alleged clandestine manufacture and cess evasion would be unlawful where mandatory BNSS safeguards were breached which included defective arrest memo, inconsistent arrest time, absence of family intimation and right-to-counsel recital, post-facto authorization and unsupported evasion quantification; release was ordered