https://www.taxtmi.com/caselaws?id=411594 The court granted bail to the applicant in a GST fraud case under Section 132(1)(b) of the CGST Act. The applicant, an employee of a trading firm, was accused of aiding in fraudulent activities involving crores of rupees in inward Input Tax Credit. Despite opposition, bail was granted based on the severity of punishment, nature of accusation, supporting evidence, and reformative theory of punishment, following the precedent set in Dataram Singh v. State of U.P. Bail conditions included trial attendance, non-tampering with witnesses, and refraining from illegal activities, with breach leading to bail cancellation and imprisonment. en-us Thu, 19 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411594 The court granted bail to the applicant in a GST fraud case under Section 132(1)(b) of the CGST Act. The applicant, an employee of a trading firm, was accused of aiding in fraudulent activities involving crores of rupees in inward Input Tax Credit. Despite opposition, bail was granted based on the severity of punishment, nature of accusation, supporting evidence, and reformative theory of punishment, following the precedent set in Dataram Singh v. State of U.P. Bail conditions included trial attendance, non-tampering with witnesses, and refraining from illegal activities, with breach leading to bail cancellation and imprisonment. Case-Laws GST Thu, 19 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411594