https://www.taxtmi.com/caselaws?id=300778 Bail under Section 439 CrPC in a prosecution under Section 132 of the CGST Act was considered against allegations of wrongful availing of input tax credit. The seriousness of the alleged offence and the fact that investigation was still pending weighed against release on bail, and the court declined enlargement. The text therefore reflects that pending investigation and the nature of the alleged GST offence were treated as sufficient grounds to refuse bail. 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=300778 Bail under Section 439 CrPC in a prosecution under Section 132 of the CGST Act was considered against allegations of wrongful availing of input tax credit. The seriousness of the alleged offence and the fact that investigation was still pending weighed against release on bail, and the court declined enlargement. The text therefore reflects that pending investigation and the nature of the alleged GST offence were treated as sufficient grounds to refuse bail. Case-Laws GST Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300778