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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        GST evasion - issuing bogus, false & fabricated bills - showing false supply of goods - the Commissioner is having power to arrest u/s 67 of CGST, if he has reasons to believe that a person has committed an offence specified in Clause (a) or (b) or (c) Section 132(1) of the GST Act - since investigation is going on, so at this stage court is not inclined to grant bail to the applicant

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