‘Reason to Believe’ Not Communicated to GST Fraud Accused During Arrest: Gauhati HC Grants...

The Gauhati High Court has granted conditional bail to an individual accused of GST fraud, on the crucial ground that the "reason to believe" for the arrest was not communicated to the accused during the arrest. This ruling emphasizes a fundamental legal right under criminal law, which mandates that an arrested person must be informed of the grounds for their arrest immediately. In GST fraud cases, the arresting officer must have a "reason to believe" that the person has committed an offense under the CGST Act. The High Court found that merely informing the accused that they were being arrested for GST evasion was insufficient; the specific reasons forming the basis of the belief that an offense had been committed needed to be conveyed. This judgment reinforces procedural safeguards during arrests and highlights that non-compliance with such fundamental rights can lead to the grant of bail, even in serious cases of economic offense.