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2025 Supreme(Ker) 2645

IN THE HIGH COURT OF KERALA AT ERNAKULAM
BECHU KURIAN THOMAS
Kevin Michael, S/o. Michael Anthony Fernandez – Appellant
Versus
State Of Kerala – Respondent


Advocates Appeared:
For the Appellant : SRI.SADCHITH.P.KURUP, SRI.C.P.ANIL RAJ, SHRI.SIVA SURESH, SMT.B.SREEDEVI, SMT.ATHIRA VIJAYAN
For the Respondent: SRI.P.G.JAYASHANKAR, SPL. PUBLIC PROSECUTOR, SRI. PRASANTH M.P., PUBLIC PROSECUTOR

Table of Content
1. accused operates unregistered business and tax evasion. (Para 1 , 2 , 3)
2. arguments regarding communication of grounds for arrest. (Para 4 , 5)
3. legal requirements for communicating grounds of arrest. (Para 6 , 7 , 8)
4. failure to communicate arrest grounds renders arrest potentially illegal. (Para 9 , 10 , 11 , 12)
5. petitioner entitled to bail; conditions imposed. (Para 13)
6. bail application allowed with modified conditions. (Para 14)

ORDER :

BECHU KURIAN THOMAS, J.

This bail application is filed under section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (for short ‘ BNSS ’).

2. Petitioner is the accused in O.R. No.06/2025-26/GST registered alleging offence punishable under Section 132 (1)(a)(i) of the Central Goods and Services Tax Act, 2017.

3. According to the prosecution, the accused operates 'Spa and Massage Service' in around 21 locations under different names for the financial year 2018-19 and 2024-25 by the name of 'Ayur Ayurvedic Beauty Clinic', engaging 100 employees. The prosecution alleges that the accused is carrying on the business without obtaining any GST registration or paying the GST, despite exceeding the limits of Rs. 20 Lakhs required

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