Allahabad High Court granted bail to accused of ITC fraud as there were no reasons recorded on records on ‘necessity to arrest’. Ashish Kakkar v. Union of India - [2023] 153 taxmanncom 235 (Allahabad)

In the present case, the petitioner was arrested for floating bogus firms and a formal arrest memo was served upon the petitioner by the Investigating Officer authorized by the Principal Commissioner.

It filed application for interim bail on ground that no satisfaction was recorded by competent authority on 'necessity to arrest' as required under Section 41(1) of Cr. PC Act.