IN THE HIGH COURT OF KERALA AT ERNAKULAM
BECHU KURIAN THOMAS
Kevin Michael, S/o. Michael Anthony Fernandez – Appellant
Versus
State Of Kerala – Respondent
| 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
Pankaj Bansal v. Union of India and Others
Prabir Purkayastha v. State (NCT of Delhi)
Vihaan Kumar v. State of Haryana and Another
The requirement to communicate grounds for arrest is a constitutional mandate; failure to do so renders the arrest illegal and necessitates the granting of bail.
(1) Bail – Filing of charge-sheet and cognizance of order cannot validate an unconstitutional arrest – Constitutional requirement of informing arrestee of grounds of arrest is mandatory.(2) Dictum la....
Mandatory written communication of arrest grounds, including contraband quantity in NDPS cases, required; compliance proven, bail denied.
Mandatory written communication of arrest grounds under Article 22(1) and BNSS Section 47; non-compliance renders arrest illegal, entitling release on bail.
The requirement to inform grounds for arrest is mandatory; failure renders the arrest illegal.
The requirement to communicate arrest grounds is essential for upholding due process as mandated by Article 22(1).
Failure to communicate arrest grounds renders the arrest illegal, ensuring fair process obligations are met.
Non-communication of arrest grounds renders the arrest illegal under constitutional provisions.
The requirement to inform an arrestee of the grounds for arrest is mandatory; failure to do so renders the arrest illegal.
Failure to communicate grounds of arrest as mandated renders the arrest illegal, thus entitled to bail.
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