Interim bail granted as GST arrest held procedurally infirm for lack of compliance with CrPC safeguards and non-communication of “reasons to believe”
Case Summary Case Title: Varun Goyal v. State of Assam & Ors.Court: Gauhati High CourtCase No.: Crl.Pet./699/2025Judgment Date: 25.06.2025Relevant Sections: Section 132(1)(b), 132(1)(c), 132(4), and 69 of the Assam GST Act, 2017; Section 35(3) BNSS, 2023 (corresponding to Section 41A CrPC).Category: Bail – Input Tax Credit Fraud Facts (Paras 2–10) The petitioner, Varun Goyal, proprietor of M/s…










