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2021 (7) TMI 992 - HC - GSTGrant of Regular Bail - input tax credit - fictitious firms - fake and bogus invoices - section 132 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The Court looking to the seriousness of the offence and lack of change in circumstances, rejected the application of the applicant. In the considered opinion of this court, after the aforementioned orders were passed rejecting the applications, no substantial change in circumstances or any exceptional aspect has been pointed out by the applicant, which would warrant his release on bail under the provision of section 439 of the Cr.P.C. Application dismissed.
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