Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

However, when the applicant is in jail since January, 2019 and assurance is given by the learned advocate for the applicant, under the instructions, that the applicant will cooperate with the respondent department, during the course of further investigation, and it is also pointed out that in similar type of cases, this Court has considered the case of the concerned accused and such orders are produced on record, I am inclined to exercise discretion in favour of the applicant.

Shanti Prime Publication Pvt. Ltd.

Section 132 of the CGST Act, 2017—Bail Application-- The writ applicant wrongly availed input tax credit and also passed on to the concerned buyer. He committed the offence punishable under Section 132(1)(b) of the CGST Act. The applicant submitted for regular bail in connection with the offence under Section 132(1)(b) of the CGST Act, 2017. The applicant submitted that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions. The respondent opposed grant of regular bail looking to the nature and gravity of the offence. 

Held that:-The Hon’ble High Court allowed the writ petition and enlarged the applicant on bail subject to certain conditions. — Abhay Sanatbhai Bhatt Vs. Commissioner of Central Goods And Service Tax [2019] 10 TAXLOK.COM 086 (Gujarat)