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2023 (4) TMI 1309 - HC - GSTSeeking grant of bail u/s 439 CrPC - economic offence Or not - Offence punishble under Sections 132 (1) (b), (f), (h), (j), & (l) of Central Goods and Services Tax Act, 2017 - HELD THAT:- It is an admitted position that petitioner had evaded the tax and got the benefit of input tax credit of nearing Rs.88.33 Crores. Hon’ble Apex Court in various pronouncement observed that economic offender should not be dealt as a general offender and in circumstances while granting bail to Vinay Kant Ameta directed him to deposit Rs.200 Crores. Thus, the bail application is allowed.
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