Bail Application — According to accused petitioner, he was arrested for committing the alleged offence u/s 132(1)(b) and 132(1)(c) of CGST Act whereas even as per the allegations neither he issued any invoice or bill nor did he avail any Input Tax Credit by using any such invoice and the offence u/s 132(1)(1) CGST Act is is bailable. Further, the accused is in JC in for about 01 month and his custodial interrogation is no more required. Bail granted. — Dggi Vs. Ramesh Wadhera [2019] 16 TAXLOK.COM 013 (Patiala)