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IN THE GAUHATI HIGH COURT HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH
ANJAN MONI KALITA
Union Of India Represented By Intelligence Officer – Appellant
Versus
Shashi Kumar Choudhary – Respondent
JUDGMENT :
ANJAN MONI KALITA, J.
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 Section 438 read with Section 528 and Section 442 of the BNSS , 2023, assailing the order dated 07.06.2025, 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 dated 07.06.2025 for not mentioning of the heading “ Section 47 of BNSS ” in Ground of Arrest and “ Section 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
None of the case laws listed explicitly indicate that they have been overruled, reversed, or otherwise treated as bad law. There are no phrases such as "overruled," "reversed," "criticized," or "overruled by" present in the provided descriptions. Therefore, based solely on this information, no cases are identified as bad law.
Followed/Consistently Cited:
No direct references indicate that any case has been followed or cited as authoritative in subsequent rulings.
Distinguished/Clarified:
The case Prabir Purkayastha VS State (NCT of Delhi) - 2024 4 Supreme 708 discusses arrest procedures and distinguishes between 'reasons for arrest' and 'grounds of arrest.' This appears to be an explanatory or clarificatory decision rather than one that has been overruled or criticized.
Treatment as Authority:
The case Ashok Dhankad VS State of NCT of Delhi - 2025 6 Supreme 541 deals with bail, emphasizing the importance of liberty and the seriousness of grave offences. The language suggests it is a considered judgment but does not indicate subsequent treatment that questions or overrules it.
Overall, the cases seem to be standalone principles or rulings without explicit subsequent treatment indicating they have been overruled or criticized.
Uncertain_cases:
None of the cases exhibit ambiguous treatment based on the provided descriptions. They are presented as authoritative statements without indication of subsequent negative treatment or overruling.
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
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