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2021 (10) TMI 1342 - HC - GSTSeeking grant of Bail - wrongful availment of input tax credit - offence(s) under Sections 132(1)(a),(c),(h),(2) read with Section (5) of Goods and Services Tax Act, 2017 - HELD THAT:- Considering the material on record and taking into account the facts and circumstances of the case and considering the period of custody and the fact that proceedings may take long time and also the fact that offence is compoundable by Commissioner and without expressing any opinion on the merits of the case, this petition is allowed. Petitioner be admitted to regular bail subject to satisfaction of the trial Court.
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