UNION OF INDIA Vs. SHASHI KUMAR CHOUDHARY

JUDGEMENT

(1.) Heard Mr. S. C. Keyal, learned Standing Counsel, Directorate General of Goods and Services Tax Intelligence, Union of India, appearing for the petitioner. Also heard Mr. B. Shraff, learned counsel, representing the respondents.

(2.) This application has been filed under Sec. 438 read with Sec. 528 and Sec. 442 of the BNSS, 2023, assailing the order dtd. 7/6/2025, passed by the learned Chief Judicial Magistrate (CJM), Kamrup (M), Guwahati, in connection with Case No. DGGI/INV/GST/1208/2025, granting bail to the accused persons (the respondents), vide order dtd. 7/6/2025 for not mentioning of the heading "Sec. 47 of BNSS" in Ground of Arrest and "Sec. 48 of BNSS" in the Notice to the Relative, as well as for not providing the Grounds of Arrest to the relative of the respondents.

(3.) The case as has been projected in the petition is that the respondent no.1(Sashi Kumar Choudhury) is involved in fraudulent availment of Input Tax Credit (ITC) of Rs.8.27 crores during the financial year 2024-2025 in the name of the firm, namely, M/s S. K. Enterprise and the respondent no. 2 (Ankit Choudhury) is involved in fraudulent availment of ITC of Rs.8.26 crores during the Financial Year 2024-2025 in the name of the firm, namely M/s Ankit Enterprise. A case was registered under Sec. 132 (1) (c) of the Central Goods and Services Tax Act, 2017 (CGST Act of 2017) and the accused persons were arrested on 5/6/2025 in connection with Case No. DGGI/INV/GST/1208/2025 on allegations of fraudulent availment of ITC amounting to Rs.8.27 crores and Rs.8.26 crores respectively.