https://www.taxtmi.com/caselaws?id=434299 The Patiala House Courts-DSC granted bail to accused persons charged with GST evasion through fake ITC claims without actual goods supply. The court found that multiple authorities (DGGI and UP State GST) had initiated proceedings for the same offense, violating Section 6(2)(b) of CGST Act which prohibits multiplicity of investigations. The court emphasized that personal liberty cannot be deprived merely because other persons required for investigation are untraceable. Bail was granted on furnishing bond of Rs.20,000 with surety, subject to conditions. en-us Fri, 17 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434299 The Patiala House Courts-DSC granted bail to accused persons charged with GST evasion through fake ITC claims without actual goods supply. The court found that multiple authorities (DGGI and UP State GST) had initiated proceedings for the same offense, violating Section 6(2)(b) of CGST Act which prohibits multiplicity of investigations. The court emphasized that personal liberty cannot be deprived merely because other persons required for investigation are untraceable. Bail was granted on furnishing bond of Rs.20,000 with surety, subject to conditions. Case-Laws GST Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434299