The Kohima Bench of Gauhati High Court has granted ad-interim bail to Atiqur Rahman Barbhuiya in a GST arrest case linked to the Central Goods and Services Tax Act, 2017.
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DIMAPUR — The Kohima Bench of Gauhati High Court has granted ad-interim bail to Atiqur Rahman Barbhuiya, who was arrested by the GST anti-evasion wing in Dimapur in connection with an alleged violation of the Central Goods and Services Tax (CGST) Act, 2017.
In an order issued on January 15, a single bench of Justice Yarenjungla Longkumer issued notice against a criminal petition challenging the legality of the arrest and related proceedings initiated against Barbhuiya under Sections 132(1)(b) and 132(1)(c) of the CGST Act.
According to court records, the petitioner has been in custody since January 10.
Barbhuiya had moved the court seeking quashing of the complaint, arrest memo, grounds and authorisation of arrest dated January 10, and an order passed by the Chief Judicial Magistrate of Dimapur on January 11, contending that the arrest was carried out in violation of statutory safeguards.
The petitioner argued that the GST authorities resorted to arrest without conducting assessment proceedings and without furnishing the mandatory “reasons to believe” or demonstrating the necessity of arrest, as required under law.
Related: CGST Dimapur arrests mining firm director for alleged INR 53.28 crore GST fraud
It was also contended that provisions relating to arrest under the Bharatiya Nagarik Suraksha Sanhita (BNSS) and the CrPC were not complied with.
Relying on a recent order of a coordinate bench in a similar CGST matter, which had granted interim bail due to non-communication of “reasons to believe”, the petitioner sought similar relief.
The earlier order had placed reliance on the Supreme Court’s ruling in Radhika Agarwal vs Union of India (2025).
After hearing the parties, the court directed that the petitioner be released on ad-interim bail till the next date of hearing, subject to conditions, including execution of a bail bond of INR 50,000 with one local surety, appearance before the trial court as required, and non-interference with the investigation or evidence.
The matter has been listed for February 5 when the respondents have been directed to produce relevant records and may file objections.