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GST - Highlights / Catch Notes

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GST - Grant of default bail - alleged violation of Central Goods and...

GST

Grant of default bail - alleged violation of Central Goods and Service Tax Act, 2017 - The GST officers are not the police officers, therefore, they are not required to submit final report as envisaged in Section 173 of Cr.P.C. - It is quite clear that complaint has been filed within 60 days of their arrest which is within the time prescribed for filing of complaint to entitle or disentitle the accused persons for default bail - the writ petition (criminal) is dismissed. - HC

 

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