https://www.taxtmi.com/caselaws?id=392072 Bail was granted in a second application under the Rajasthan Goods and Services Tax Act, 2017 in proceedings alleging offences under Section 132. The Court noted that tax on imported inward supplies would arise only after the export period expired, the remaining outward supply reflected tax exposure below the stated threshold, a deposit was already with the authorities, and no notice for outstanding tax had been issued. It also relied on the petitioner's more than five months in custody and the fire at the factory. On these facts and the cited precedents, the Court exercised bail jurisdiction in favour of the accused on stipulated terms. en-us Fri, 22 Nov 2019 00:00:00 +0530 Mon, 17 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392072 Bail was granted in a second application under the Rajasthan Goods and Services Tax Act, 2017 in proceedings alleging offences under Section 132. The Court noted that tax on imported inward supplies would arise only after the export period expired, the remaining outward supply reflected tax exposure below the stated threshold, a deposit was already with the authorities, and no notice for outstanding tax had been issued. It also relied on the petitioner's more than five months in custody and the fire at the factory. On these facts and the cited precedents, the Court exercised bail jurisdiction in favour of the accused on stipulated terms. Case-Laws GST Fri, 22 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392072