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2021 (10) TMI 133 - PUNJAB & HARYANA HIGH COURTSeeking grant of Regular Bail - illegal availment of input tax credit - invoices issued by suppliers, without any actual movement of goods - non-existent transporters - Section 132(1) (b) and (c) of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The petitioner has complied with the conditions as imposed in the detailed order dated 16.03.2021 vide which interim bail was granted to the petitioner and also the fact that the petitioner had been in custody from 07.12.2020 till 16.03.2021 and that the challan has already been filed before the Judicial Magistrate Ist Class and the proceedings under Section 74 of the CGST Act have also been initiated and the case is primarily based on documentary evidence, thus, no purpose would be served in sending the petitioner back into custody. The present petition is allowed and the order dated 16.03.2021 is made absolute - the petitioner would continue to be bound by the conditions which have been imposed.
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