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KARNATAKA HIGH COURT
HEMANT CHANDANGOUDAR, J
VIRAL NARENDRA GOSALIA – Appellant
Versus
THE SENIOR INTELLIGENCE OFFICER DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE – Respondent
| Table of Content |
|---|
| 1. allegations of fraudulent activities. (Para 3 , 4) |
| 2. petitioner's arrest challenged for procedural violations. (Para 5) |
| 3. respondent's argument on maintainability and legal grounds. (Para 6) |
| 4. issues on legality of arrest and balance of rights. (Para 7 , 8 , 9 , 10 , 12 , 13) |
| 5. grant of bail under specific conditions. (Para 24) |
ORAL ORDER
1.1. Furthermore, the petitioner seeks the consequential relief of quashing the order of remand dated 31.01.2025 (Annexure B, pp. 67–69) passed by the Special Court in Crime No.03/2025, as well as quashing the application for remand of the arrestee-petitioner dated 31.01.2025 (Annexure A).
2. The petitioner challenges his arrest on the grounds that there was non-compliance with the statutory requirement for the issuance of a notice under Section 35(3) of BNSS, 2023 (i.e., the Section 41-A notice under CrPC, 1973 ).
4. In brief, the petitioner is alleged to have colluded with various persons to generate fabricated invoices for the supply of FMCG goods without any actual movement of goods or rendering of services. Furthermore, he is accused of diverting the supply of invoiced goods to other entities in the open market without issuin
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