https://www.taxtmi.com/caselaws?id=757197 Regular bail was granted in a GST-linked criminal case alleging wrongful input tax credit claims and use of a forged GST registration certificate to open a bank account. Recovery proceedings under Section 74 of the CGST Act were already underway and an appeal against the recovery order was pending. The prosecution under Section 132 of the CGST Act was based mainly on documentary material, the challan had been filed, the case was triable by a Magistrate, and the record did not show sufficient evidence that the bank account transactions were used to cheat any person. Prolonged pre-trial custody was therefore treated as unjustified. en-us Mon, 12 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 20:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757197 Regular bail was granted in a GST-linked criminal case alleging wrongful input tax credit claims and use of a forged GST registration certificate to open a bank account. Recovery proceedings under Section 74 of the CGST Act were already underway and an appeal against the recovery order was pending. The prosecution under Section 132 of the CGST Act was based mainly on documentary material, the challan had been filed, the case was triable by a Magistrate, and the record did not show sufficient evidence that the bank account transactions were used to cheat any person. Prolonged pre-trial custody was therefore treated as unjustified. Case-Laws GST Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757197