https://www.taxtmi.com/caselaws?id=424578 Gujarat HC granted bail to a director/proprietor charged under Sections 132(1)(b) and 132(1)(c) of CGST Act, 2017 for fraudulent credit availment through fake GST invoices. The applicant deposited Rs. 2.9 crores (over 10% of Rs. 9.33 crores involved) in Electronic Cash Ledger and reversed alleged ITC, demonstrating bonafides. Court found no evidence supporting prosecution's contention that applicant would flee or that further custody was necessary for investigation. With no past criminal record and documentary evidence already seized, indefinite detention would violate Article 21. Bail granted with conditions. en-us Fri, 01 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424578 Gujarat HC granted bail to a director/proprietor charged under Sections 132(1)(b) and 132(1)(c) of CGST Act, 2017 for fraudulent credit availment through fake GST invoices. The applicant deposited Rs. 2.9 crores (over 10% of Rs. 9.33 crores involved) in Electronic Cash Ledger and reversed alleged ITC, demonstrating bonafides. Court found no evidence supporting prosecution's contention that applicant would flee or that further custody was necessary for investigation. With no past criminal record and documentary evidence already seized, indefinite detention would violate Article 21. Bail granted with conditions. Case-Laws GST Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424578