https://www.taxtmi.com/caselaws?id=304406 In a prosecution under the Central Goods and Services Tax Act, 2017, the court held that a third bail application could not be entertained in the absence of any change in circumstances. The investigation material and charge-sheet indicated creation of fake entities, non-transport of goods between entities, and generation of fake bills to claim input tax credit. As earlier bail rejection had already been recorded and no fresh circumstance was shown, the third bail application was rejected. en-us Thu, 28 Oct 2021 00:00:00 +0530 Sat, 24 Sep 2022 08:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304406 In a prosecution under the Central Goods and Services Tax Act, 2017, the court held that a third bail application could not be entertained in the absence of any change in circumstances. The investigation material and charge-sheet indicated creation of fake entities, non-transport of goods between entities, and generation of fake bills to claim input tax credit. As earlier bail rejection had already been recorded and no fresh circumstance was shown, the third bail application was rejected. Case-Laws GST Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304406