Accused granted regular bail under s.132(1)(b),(c) CGST Act; offences compoundable under s.138, release on bonds
Case-Laws
GST
The HC allowed the petitioner's bail application and directed release on regular bail, recognizing offences alleged under s.132(1)(b),(c) CGST Act (punishable up to five years) but noting these offences are compoundable under s.138. The court observed that the accused's liability and quantum of tax evasion remain subject to assessment/adjudication by the compete
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