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Six days after allegedly assaulting a junior official inside an Income tax Narhal officer in the Hazratganj area of Lucknow, Joint Commissioner of Income tax Yogendra Kumar Mishra was suspended.
The Learned CJM in the case of CGST vs Mr. Yogesh Gupta declared the arrest by the GST officer illegal as the ground of arrest not informed in a proper manner and merely a formality was done by the prosecution by providing grounds of arrest in writing. The Court noted that the prosecution was under obligation to comply with the provisions of Section 41, 41A of the Cr.PC /Section 35 of the BNSS Act before arresting the accused but the same has not been complied and as such, arrest of accused cannot be termed as legal.
The Hon’ble Delhi High Court in the case of Commissioner of Central Tax, GST dismissed the writ petition filed by the Department and held that, Accused/Taxpayer cannot be kept in custody beyond a period of more than sixty days when the complaint, pursuant to the investigation, relating to offences specified under GST Laws has not been filed. The said relief has been granted by invoking the powers under Section 167(2) of the Criminal Procedure Code, 1973 (“CrPC”) [Now Section 187(3) of Bharatiya Nagarik Suraksha Sanhita].
The introduction of the Bharatiya Nyaya Sanhita (BNS), Bharatiya Nagarik Suraksha Sanhita (BNSS), and Bharatiya Saksha Adhiniyam (BSA) represents a significant overhaul of India’s legal framework