{"id":74652,"date":"2025-12-24T07:51:29","date_gmt":"2025-12-24T02:21:29","guid":{"rendered":""},"modified":"2025-12-24T07:51:29","modified_gmt":"2025-12-24T02:21:29","slug":"alleged-fake-gst-invoices-and-wrongful-input-tax-credit-claims-u-s-132-cgst-bail-granted-with-conditions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74652","title":{"rendered":"Alleged fake GST invoices and wrongful input tax credit claims u\/s 132 CGST; bail granted with conditions"},"content":{"rendered":"<p>Alleged fake GST invoices and wrongful input tax credit claims u\/s 132 CGST; bail granted with conditions<br \/>Case-Laws<br \/>GST<br \/>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 &#8220;reasons to believe&#8221; based on material satisfying statutory thresholds, and that bail is the rule with incarceration an exception, the Court noted t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95378\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Alleged fake GST invoices and wrongful input tax credit claims u\/s 132 CGST; bail granted with conditionsCase-LawsGSTBail was sought in prosecution for alleged wrongful availment of input tax credit through bogus invoices from non-existent suppliers under<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74652","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74652","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74652"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74652\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}