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.
Seeking grant of Anticipatory Bail - fraudulent availment and passing on ineligible/fake Input Tax Credit - as per the scheme of the CGST Act, though the offence is of economic nature yet the punishment prescribed cannot be ignored to determine the heinousness of the offence - the offences under the Act are not grave to an extent where the custody of the accused can be held to be sine qua non. - This Court allows the instant application under section 438 of Code of Criminal Procedure. In the event of arrest, the petitioner be released on bail on his furnishing a personal bond - HC
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