High Court of Karnataka Quashes Arrest and Remand in GST Case for Non-Compliance with Section 35(3) BNSS Notice Requirement. Failure to Issue Mandatory Notice Under Section 35(3) BNSS Before Arrest Renders Arrest Illegal and Proceedings Vitiated Under Section 69(1) Read with Sections 132(1)(a), 132(1)(b), 132(1)(i) and 132(5) of the Central Goods and Services Tax Act, 2017.
12 Mar 2025The petitioner, Viral Narendra Gosalia, a proprietor, was arrested by the Senior Intelligence Officer, Directorate General of Goods and Services Tax I...
