High Court Revokes Bail, Clarifies Prosecution Criteria Under CGST Act for Misuse of Input Tax Credit.

Case-Laws – GST – Highlights – The High Court cancelled the bail granted to the respondent Gautam Garg, finding that the lower court had misconstrued the facts and legal position u/s 132 of the CGST Act. The Court held that the absence of material indica

High Court Revokes Bail, Clarifies Prosecution Criteria Under CGST Act for Misuse of Input Tax Credit.
Case-Laws
GST
The High Court cancelled the bail granted to the respondent Gautam Garg, finding that the lower court had misconstrued the facts and legal position u/s 132 of the CGST Act. The Court held that the absence of material indicating the accused as the manager of the firms is not essential for prosecution u/s 132, which covers those who “cause to commit” offenses related to ava

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