Input Tax Credit — The petitioner is an accused for allegedly committing offence punishable under Sections 132(1)(c) of the Act, 2017. There is an allegation against this petitioner that he illegally availed Input Tax Credit. The petitioner is in custody since 23.08.2018. Bail Application allowed. — Satya Prakash Singh @ S.P. Singh Vs. Union Of India Through GST Council. [2018] 07 TAXLOK.COM 007 (Jharkhand)