Majida Khatun And 2 Ors. vs. The State Of Assam

AB/2006/2026HC GauhatiGSTCNR GAHC01018217202627 August 2026Bench: HONOURABLE MR. JUSTICE RAJESH MAZUMDAR2 pages

AI SummaryDismissed

Held

The Court observed there was no immediate apprehension of arrest and directed the petitioners to appear before the Investigating Authority by a specified date to cooperate. It clarified that arrest under Section 69 of the GST Act requires prior communication of the order as per Apex Court judgment.

Facts

The petitioners filed an anticipatory bail application apprehending arrest under the GST Act, having received a notice under Section 35(3) of the BNSS, 2023.

Key Issues

Whether the petitioners were entitled to anticipatory bail due to apprehension of arrest under the GST Act, and the procedural requirements for arrest under Section 69 of the GST Act.

Sections Cited

Section 35(3) (BNSS, 2023), Section 69 (GST Act)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/2 GAHC010182172026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : AB/2006/2026 MAJIDA KHATUN AND 2 ORS. W/O ABDUS SAMAD R/O KABAITARY PART-IV, P.S. JOGIGHOPA DIST. BONGAIGAON, ASSAM 2: MANSUR ALOM S/O ABDUS SAMAD R/O KABAITARY PART-IV P.S. JOGIGHOPA DIST. BONGAIGAON ASSAM. 3: AISHA SIDDIKA W/O MANSUR ALOM R/O KABAITARY PART-IV P.S. JOGIGHOPA DIST. BONGAIGAON ASSAM VERSUS THE STATE OF ASSAM REPRESENTED BY THE LEARNED PUBLIC PROSECUTOR, ASSAM AND SC, SGST Advocate for the Petitioner : MR. S M MOLLAH, Advocate for the Respondent : PP, ASSAM, SC, GST BEFORE Page No.# 2/2 HONOURABLE MR. JUSTICE RAJESH MAZUMDAR

Date : 28.08.2026

Heard Mr. S.M. Mollah, learned counsel for the petitioners. Also heard Mr. B. Choudhury, learned Special Counsel for the GST. The instruction produced by the learned counsel for the GST does not reflect any immediate apprehension of arrest of the petitioners. It is submitted that, in the event of such requirement of arrest, the s

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