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2020 (11) TMI 1031 - HC - GSTSeeking grant of bail - availment of fake and fraudulent input tax credit - compounding of offences u/s 138 of the Central Goods and Services Tax Act, 2017 - It is a case of tax evasion and the offences registered against the applicant is compoundable and that the applicant has made his intention clear that he is willing to compound the offences against him in future. The application is allowed and thus the interim bail granted to the applicant is confirmed as regular bail - this application filed by the applicant under Section 439 of the Cr.P.C. for grant of regular bail is hereby allowed.
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