https://www.taxtmi.com/caselaws?id=442718 The material on record showed GST invoices and e-way bills, and the seized vehicle carried the declared goods. The Court found that the prosecution had not produced material showing forged documents or otherwise establishing the ingredients of the alleged Indian Penal Code offences. At this stage, the matter was treated as a possible GST compliance irregularity rather than a prima facie criminal case under the Penal Code, and anticipatory bail was granted. en-us Wed, 19 Jul 2023 00:00:00 +0530 Mon, 21 Apr 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442718 The material on record showed GST invoices and e-way bills, and the seized vehicle carried the declared goods. The Court found that the prosecution had not produced material showing forged documents or otherwise establishing the ingredients of the alleged Indian Penal Code offences. At this stage, the matter was treated as a possible GST compliance irregularity rather than a prima facie criminal case under the Penal Code, and anticipatory bail was granted. Case-Laws GST Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442718