https://www.taxtmi.com/caselaws?id=300777 Bail under Section 439 CrPC was refused in a prosecution under Section 132 of the CGST Act, 2017 because the Court treated the alleged wrongful claim of input tax credit on a large scale as a serious offence and noted that the investigation was still pending. On the factual circumstances placed before it, the Court held that release on bail was not justified at that stage. en-us Tue, 07 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300777 Bail under Section 439 CrPC was refused in a prosecution under Section 132 of the CGST Act, 2017 because the Court treated the alleged wrongful claim of input tax credit on a large scale as a serious offence and noted that the investigation was still pending. On the factual circumstances placed before it, the Court held that release on bail was not justified at that stage. Case-Laws GST Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300777