Arrest for Offense u/s 69 of CGST punishable Upto 5 years requires Prior Notice u/s 35 of BNSS: Gurugram ACJM declares Arrest Illegal

The Gurugram ACJM declared the arrest for an offense under the CGST Act as illegal, citing the lack of prior notice as required under the law. The case involved the arrest of an individual for alleged violations of the CGST Act. The court found that the arrest was made without providing the required prior notice, as stipulated by Section 69 of the CGST Act. The decision highlights the importance of adhering to due process before making arrests in tax-related offenses, reinforcing the rights of individuals facing charges under the GST law.