Hemang Bipin Varaiya Vs State of Maharashtra And Ors
Date: December 9, 2025
Subject Matter
GST Officer's Arrest Without Recording Reasons, Despite Notice Under BNSS, Declared Illegal
Summary
The High Court has allowed the writ petition, declaring the arrest of the petitioner on 17/09/2025 and subsequent remand orders as illegal . This decision was based on the finding that the Assistant Commissioner of State Tax failed to comply with the…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. The Petitioner, proprietor of M/s. Mahavir Metal Industries with GST registration, is engaged in manufacturing of copper and brass utensils and trade in non-ferrous metals. Subsequent to a search and seizure operation being conducted by Respondent No.4 – The Assistant Commissioner of State Tax, Kalyan on 01/09/2025, and the warrant issued by…