Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

VISHAL KUMAR ARYA vs. UNION OF INDIA
(Calcutta High Court)

Hon'ble Judges:

SUVRA GHOSH, J.
Pet. Counsel
Avratosh Majumder
Pramit Bag
Rita Mukherjee
Res. Counsel
Bhaskar Prosad Banerjee
Nadeem Sulman
Tapan Bhanja

Petitioner / Applicant

VISHAL KUMAR ARYA

Respondent UNION OF INDIA
Court Calcutta High Court
State

West Bengal

Date Feb 18, 2025
Order No.

C. R. M. (SB) 19 of 2025

Citation

2025(2) TAXREPLY 12475
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

1. Learned counsel for the petitioner submits that the petitioner is in custody since 1st February, 2025 despite having appeared before the authority on 31st January, 2025 and cooperating in investigation. The arrest of the petitioner is in violation of section 36 of the BNSS as well as the instruction dated 17th August, 2022 as amended on 13th January, 2025. The memorandum of arrest is not attested by a member of the petitioner’s family or a respectable member of the locality where the arrest is made. Learned counsel has placed reliance on the authority in D.K. Basu v/s. State of West Bengal with Ashok K. Johri v/s. State of Uttar Pradesh reported in (1997) 1 Supreme Court Cases 416 in support of his contention. 2. Per contra, learned counsel for the opposite party submits that the arrest has been made under section 69 (1) of the CGST Act, 2017 read with section 132 (1) (i) and section 132 (5) of the Act. The arrest memo demonstrates that the ground of arre....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)