https://www.taxtmi.com/caselaws?id=376410 Anticipatory bail was granted in a prosecution under the CGST Act concerning alleged issuance of fake invoices without actual supply of goods. The Court treated the alleged conduct as an offence under Section 132, noted that it was punishable with imprisonment up to five years and fine, and observed that the Act also permits compounding by the Commissioner under Section 138. It held that the central consideration in an anticipatory bail request is whether the accused can be secured for investigation and trial, and found that this could be achieved by imposing strict conditions. Bail was therefore granted subject to conditions. en-us Tue, 19 Feb 2019 00:00:00 +0530 Fri, 24 Apr 2026 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376410 Anticipatory bail was granted in a prosecution under the CGST Act concerning alleged issuance of fake invoices without actual supply of goods. The Court treated the alleged conduct as an offence under Section 132, noted that it was punishable with imprisonment up to five years and fine, and observed that the Act also permits compounding by the Commissioner under Section 138. It held that the central consideration in an anticipatory bail request is whether the accused can be secured for investigation and trial, and found that this could be achieved by imposing strict conditions. Bail was therefore granted subject to conditions. Case-Laws GST Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376410