https://www.taxtmi.com/caselaws?id=300780 Bail under Section 439 CrPC was refused in a prosecution alleging offence under Section 132 of the CGST Act because the Court considered the nature and seriousness of the alleged wrongful input tax credit claim and the stage of investigation. Without expressing any opinion on the merits, it held that the circumstances did not justify enlargement on bail. The decision turns on the seriousness of the allegations and ongoing investigation rather than any final determination of guilt. 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=300780 Bail under Section 439 CrPC was refused in a prosecution alleging offence under Section 132 of the CGST Act because the Court considered the nature and seriousness of the alleged wrongful input tax credit claim and the stage of investigation. Without expressing any opinion on the merits, it held that the circumstances did not justify enlargement on bail. The decision turns on the seriousness of the allegations and ongoing investigation rather than any final determination of guilt. Case-Laws GST Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300780