https://www.taxtmi.com/caselaws?id=430968 The Allahabad HC granted bail to an applicant charged under Section 132 of the CGST Act for allegedly availing irregular input tax credit through non-existing firms and suppliers. The court noted that the applicant and co-accused controlled the alleged firms, and since a co-accused with similar allegations had already been granted bail by a coordinate bench, the applicant's case warranted similar treatment. Considering the nature of the offense, evidence, accused's complicity, and constitutional mandate under Article 21, the court allowed the bail application subject to personal bond and two sureties. en-us Tue, 22 Nov 2022 00:00:00 +0530 Fri, 11 Apr 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430968 The Allahabad HC granted bail to an applicant charged under Section 132 of the CGST Act for allegedly availing irregular input tax credit through non-existing firms and suppliers. The court noted that the applicant and co-accused controlled the alleged firms, and since a co-accused with similar allegations had already been granted bail by a coordinate bench, the applicant's case warranted similar treatment. Considering the nature of the offense, evidence, accused's complicity, and constitutional mandate under Article 21, the court allowed the bail application subject to personal bond and two sureties. Case-Laws GST Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430968