𝐏𝐨𝐢𝐧𝐭 𝐭𝐨 𝐧𝐨𝐭𝐞
CGST Act is primarily an enactment for collection of revenue which is the primary objective of the said legislation. 𝐀𝐫𝐫𝐞𝐬𝐭 𝐢𝐬 𝐨𝐧𝐥𝐲 𝐢𝐧𝐜𝐢𝐝𝐞𝐧𝐭𝐚𝐥 to achieve the above objective.
𝐒𝐂 𝐬𝐚𝐢𝐝 𝐢𝐧 𝐭𝐡𝐞 𝐜𝐚𝐬𝐞 𝐨𝐟 𝐀𝐫𝐧𝐞𝐬𝐡 𝐊𝐮𝐦𝐚𝐫
- In Arnesh Kumar vs State of Bihar, the SC upheld that the directions would also cover such cases where offence is punishable with imprisonment for a 𝐭𝐞𝐫𝐦 𝐮𝐩𝐭𝐨 𝐬𝐞𝐯𝐞𝐧 𝐲𝐞𝐚𝐫𝐬 whether with or without fine.
- As per 𝐬𝐞𝐜 𝟒𝟏 𝐨𝐟 𝐂𝐫.𝐏𝐂, a police officer before arrest in such cases has to be further satisfied that such 𝐚𝐫𝐫𝐞𝐬𝐭 𝐢𝐬 𝐧𝐞𝐜𝐞𝐬𝐬𝐚𝐫𝐲 𝐭𝐨 𝐩𝐫𝐞𝐯𝐞𝐧𝐭 such person from committing specified acts.
- As per 𝐬𝐞𝐜 𝟒𝟏𝐀 𝐨𝐟 𝐂𝐫.𝐏𝐂, where such person 𝐜𝐨𝐦𝐩𝐥𝐢𝐞𝐬 𝐚𝐧𝐝 𝐜𝐨𝐧𝐭𝐢𝐧𝐮𝐞𝐬 𝐭𝐨 𝐜𝐨𝐦𝐩𝐥𝐲 𝐰𝐢𝐭𝐡 𝐭𝐡𝐞 𝐧𝐨𝐭𝐢𝐜𝐞, he shall 𝐧𝐨𝐭 𝐛𝐞 𝐚𝐫𝐫𝐞𝐬𝐭𝐞𝐝 unless for reasons to be recorded.
𝐇𝐨𝐰 𝐭𝐨 𝐫𝐞𝐜𝐨𝐫𝐝 ‘𝐑𝐞𝐚𝐬𝐨𝐧𝐬 𝐭𝐨 𝐛𝐞𝐥𝐢𝐞𝐯𝐞’?
The requirement u/s 69(1) is reasons to believe that not only a person has committed any offence as specified but also as to why such person needs to be arrested.
𝐖𝐡𝐚𝐭’𝐬 𝐡𝐚𝐩𝐩𝐞𝐧𝐢𝐧𝐠 𝐚𝐫𝐨𝐮𝐧𝐝?
- F.I.R. is not lodged by the department
- Complaint is not filed before competent Megistrate
- Direct arrest is made and accusation is made in the form of Remand Application.
- 𝐑𝐞𝐦𝐚𝐧𝐝 𝐀𝐩𝐩𝐥𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐢𝐬 𝐧𝐞𝐢𝐭𝐡𝐞𝐫 𝐚 𝐅𝐈𝐑 𝐧𝐨𝐫 𝐚 𝐜𝐨𝐦𝐩𝐥𝐚𝐢𝐧.
𝐁𝐚𝐬𝐢𝐜 𝐑𝐮𝐥𝐞 – 𝐁𝐚𝐢𝐥, 𝐍𝐨𝐭 𝐉𝐚𝐢𝐥
In most of the cases, the case is not even at the under-trial stage; it is at the 𝐩𝐫𝐞-𝐭𝐫𝐢𝐚𝐥 𝐬𝐭𝐚𝐠𝐞 i.e., at a stage where even formal accusation in the form of a first information or a complaint has not been made. Therefore, subject to the guidelines issued in the case of 𝐀𝐫𝐧𝐞𝐬𝐡 𝐊𝐮𝐦𝐚𝐫, bail must be granted.
Source: Various HC decisions passed on subject issue from time to time