GST – Arrest in old matter – detention beyond 24 hours

The petitioner has filed this writ petition to quashing his arrest and to declare that the said arrest is illegal.

In October, 2021, summons was issued to Om Sai Nityanand Management Pvt Ltd to produce records and attend the office of respondent no.2 for oral evidence.

The petitioner appeared on behalf of the Company.  The Company was called upon to pay GST liability, Rs.23.61 lakhs were paid and secured Rs.2.93 crores.

Company audit was carried out in September, 2022, by respondent no.2 and copy of audit report was furnished to the Investigating Wing.

Thus, the CGST returns for 2017 to 2020 were available to the respondent no.2.

Bombay High Court Division Bench Order dated 10.5.2024 in Criminal Writ Petition No.938 of 2024 of Mahesh Devchand Gala  Vs. Union of India and others