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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.

        <h1>Input tax credit fraud uncovered through bogus GST invoices leading to arrest under CGST Section 132 and ongoing investigation.</h1> CGST Anti Evasion officers uncovered a network of seven firms issuing bogus GST invoices without movement of goods to avail and pass on inadmissible input tax credit of approximately thirty-four crore; the organiser admitted involvement citing bank action, was arrested under CGST penal provisions as the offences are cognizable and non bailable, and further investigation continues.

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