TMI BlogCourt Considers Anticipatory Bail for Input Tax Credit Misuse u/s 132 of GST Act with Strict Conditions.Bail application - input tax credit - obtaining invoices without delivery of the goods - offence punishable u/s 132 - by imposing stringent conditions if the petitioners are ordered to be released on anticipatory bail, it would meet the ends of justice. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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