Alleged fake GST invoices and wrongful input tax credit claims u/s 132 CGST; bail granted with conditions
Case-Laws
GST
Bail was sought in prosecution for alleged wrongful availment of input tax credit through bogus invoices from non-existent suppliers under Section 132 CGST Act. Applying settled principles that arrest must rest on recorded “reasons to believe” based on material satisfying statutory thresholds, and that bail is the rule with incarceration an exception, the Court noted t
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