https://www.taxtmi.com/caselaws?id=402508 The court granted bail to the petitioner, who was arrested under Section 132(1)(b)(c)(i) of the OGST Act 2017 for alleged involvement in availing and passing on bogus Input Tax Credit. Despite the serious allegations, the court considered the petitioner's cooperation with the investigation, genuine business practices, and legal precedents in economic offences under GST. The court directed the petitioner's release on bail with stringent conditions to ensure trial cooperation and prevent further offences, emphasizing that bail should be considered on a case-by-case basis. The court's decision did not affect the assessment of tax liability. en-us Wed, 23 Dec 2020 00:00:00 +0530 Sat, 22 Mar 2025 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402508 The court granted bail to the petitioner, who was arrested under Section 132(1)(b)(c)(i) of the OGST Act 2017 for alleged involvement in availing and passing on bogus Input Tax Credit. Despite the serious allegations, the court considered the petitioner's cooperation with the investigation, genuine business practices, and legal precedents in economic offences under GST. The court directed the petitioner's release on bail with stringent conditions to ensure trial cooperation and prevent further offences, emphasizing that bail should be considered on a case-by-case basis. The court's decision did not affect the assessment of tax liability. Case-Laws GST Wed, 23 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402508