Varun Goyal Vs State of Assam And 2 Ors
Date: June 25, 2025
Court: High Court
Bench: Gauhati
Type: Criminal Petition
Judge(s)/Member(s): MITALI THAKURIA
Subject Matter
GST Arrest Invalidated: "Reasons to Believe" Not Communicated
Summary
This case involves a petition filed by Shri Varun Goyal, who was arrested for alleged wrongdoing under the Assam Goods and Services Tax Act, 2017, specifically for fraudulent claims of Input Tax Credit (ITC). The petitioner contended that his arrest…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. A. Goyal, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Additional Advocate General, Assam and Standing Counsel, Finance and Taxation Department. 2. The present application has been filed under Section 528 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023 for…