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2022 (4) TMI 1237 - HC - GSTSeeking grant of Bail - availment of fraudulent inward ITC - Section 132 (1) (b) of C.G.S.T. Act - HELD THAT:- Considering the nature of accusation and the severity of punishment in case of conviction and the nature of supporting evidence, prima facie satisfaction of the Court in support of the charge, reformative theory of punishment, and larger mandate of the Article 21 of the Constitution of India, the dictum of Apex Court in the case of DATARAM SINGH VERSUS STATE OF UTTAR PRADESH AND ANR. [2018 (2) TMI 410 - SUPREME COURT] and without expressing any opinion on the merit of the case, this is found to be a fit case of bail. The application is allowed.
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