1. Leave granted.

2. The present appeal has been filed against the order passed by the High Court, reversing the order dated 07.06.2025, passed by the learned Chief Judicial Magistrate, Kamrup, Guwahati, and setting aside the bail, granted to the appellants, inter alia holding that the due procedure, contemplated under the BNSS, 2023, has been duly complied with.

3. The appellants-accused persons, before us, are the father and the son. The allegation, against them, is that they are involved in fraudulent availment of Input Tax Credit (ITC), which is an offence punishable under Section 132(1)(c) of the CGST Act, 2017. While the learned Chief Judicial Magistrate, vide order dated 07.06.2025, was pleased to release the appellants on bail and hold that the safeguards, provided under the BNSS, 2023, have not been complied with, the High Court, vide the impugned order, has reversed the same with a clear finding that the grounds of arrest, along with relevant documents, have been served to the arrestees, appellants herein, who have acknowledged the same. Intimation of arrest was given, to the wife of appellant No.1 and mother of appellant No.2, which has been acknowledged by her, and the entire proceedings have been videographed and due information has been given to her. The following is the specific finding of the High Court in this regard:-

                   "57. As far as the factual matrix in the instant case is concerned, as discussed above, it is seen that the respondents were arrested at 11:00 p.m. on 05.06.2025 and they have been instantly given the Arrest Memos along with the annexures, i) Authorization to Arrest, which includes "reasons to believe", ii) Grounds of Arrest. The receipt of the aforesaid Arrest Memos along with the annexures were acknowledged by the respondents by putting their signatures in the Arrest Memos. The respondents have also acknowledged that they have been explained about the grounds of their arrests. It is also seen that the intimations (Notice to Relatives) of the arrests of the respondents were immediately given to Smt Vandana Choudhary at 11:00 PM on 05.06.2025, who happens to be the wife of respondents No.1 and the mother of the respondent No.2. The intimations have been duly acknowledged by her by putting her signature in the respective intimations. The contents of the intimations have already been reproduced in a preceding paragraph."

4. Though the learned counsel, appearing for the appellants, would vehemently contend that the grounds of arrest have not been furnished to the relatives of the appellants, we do not find that there is any procedural lapse involved, to the prejudice of the appellants, warranting interference with the impugned order. However, we take note of the nature of the offence committed.

5. As mentioned earlier, the appellants are the father and the son. Appellant No.2, who is the son, is stated to be a student. Some custodial interrogation, of the appellants, has already taken place in West Bengal. In such view of the matter, we set aside the impugned order, insofar as appellant No.2 is concerned, by restoring the order dated 07.06.2025 passed by the learned Chief Judicial Magistrate.

6. We are conscious of the fact that the investigation is not complete and the respondent-Union of India is of the view that custodial interrogation, of appellant No.1, is required.

7. In such view of the matter, we grant custodial interrogation, of appellant No.1, for consecutive days starting from the 28th of January, 2026 to the 31st of January, 2026 till 5 p.m.

8. Accordingly, the interim custody, in the aforesaid terms, is granted, qua appellant No.1, to the respondent-Union of India. Thereafter, he shall be released. The Trial Court shall impose such conditions, on appellant No.1, as may be necessary. The appeal stands disposed of, in the aforesaid terms, insofar as appellant No.1 is concerned.

9. Insofar as appellant No.2 is concerned, the appeal stands allowed.

10. Needless to state that both the appellants will have to cooperate with the investigation till its conclusion. Pending application(s), if any, shall stand disposed of.