Bail Granted as Arrest Memo Was Attested by Driver and Not by Any Relative or Person of Locality From Where Arrest Was Made | HC

Case Details: Vishal Kumar Arya vs. Union of India - [2025] 172 taxmann.com 137 (Calcutta)

Judiciary and Counsel Details

• Suvra Ghosh, J.
• Avratosh Majumder, Sr. Adv., Pramit Bag, Mrs Rita Mukherjee, Ghanshyam Jha, Rowsan Kr. Jha, Rhiddima Mukherjee & Anousko Das, Advs. for the Petitioner.
• Bhaskar Prosad Banerjee, Nadeem Sulman & Tapan Bhanja, Advs. for the Respondent.

Facts of the Case

The petitioner was arrested under sections 69 and 132 of the Central Goods and Services Tax Act, 2017. The petitioner contended that the arrest was in violation of section 36 of the Bengal National Security Act, 1992 (BNSS) as the arrest memo was not attested by a member of the petitioner’s family or a respectable member of the locality where the arrest was made.

High Court Held

The Calcutta High Court held that it was clear from the arrest memo that it was attested by a driver who was neither a member of the petitioner’s family nor a person from the locality of the arrest. The arrest was in violation of the instructions issued by the authorities. Since the arrest itself was bad in law, the petitioner deserved an order in his favour.

List of Cases Reviewed

• D.K. Basu v. State of West Bengal 1997 (1) Supreme Court Cases 416 (para 8) followed.