https://www.taxtmi.com/caselaws?id=296882 Interim bail was granted to a petitioner accused under Section 132(1)(d) of the CGST Act after a factual dispute arose over alleged non-remittance of tax collected from customers and non-production of records. The court noted the petitioner's claim that returns had been filed and input tax had been paid, while the respondent disputed those assertions. To allow production and verification of accounts and payment particulars, interim release was ordered on conditions securing attendance, cooperation with the enquiry, production of records, and restraint from tampering with evidence or absconding. en-us Mon, 08 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296882 Interim bail was granted to a petitioner accused under Section 132(1)(d) of the CGST Act after a factual dispute arose over alleged non-remittance of tax collected from customers and non-production of records. The court noted the petitioner's claim that returns had been filed and input tax had been paid, while the respondent disputed those assertions. To allow production and verification of accounts and payment particulars, interim release was ordered on conditions securing attendance, cooperation with the enquiry, production of records, and restraint from tampering with evidence or absconding. Case-Laws GST Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296882