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2019 (4) TMI 1566 - HC - GSTBail Application - offence under Section 132(1)(b) of the CGST Act, 2017 - HELD THAT:- This Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. This Court has also considered the aspects that; (i) the applicant is in jail since 18.1.2019; (ii) the allegation against the applicant is that he has committed the offence punishable under Section 132(1)(b) of the CGST Act and he has wrongly availed input tax credit and also passed on to the concerned buyer; (iii) however, for the alleged transaction, it is always open for the respondent-department to take departmental action for recovery of penalty etc. against the applicant. The applicant is ordered to be released on regular bail in connection with the offence - Application allowed.
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