https://www.taxtmi.com/caselaws?id=762820 The HC allowed the cancellation of bail application under Section 439(2) Cr.P.C. in a GST evasion case involving fake bills from non-existent firms. The accused was granted bail by the lower court which misconstrued facts and legal provisions under Section 132 CGST Act. The HC held that the lower court failed to assess the gravity of offences and spirit of Section 132, which after 2020 amendment includes "causes to commit" to catch enablers of fake invoice generation. The court found the arrest was lawful with proper grounds communicated. The bail order dated 03.11.2023 was cancelled. en-us Tue, 03 Dec 2024 00:00:00 +0530 Tue, 01 Jul 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762820 The HC allowed the cancellation of bail application under Section 439(2) Cr.P.C. in a GST evasion case involving fake bills from non-existent firms. The accused was granted bail by the lower court which misconstrued facts and legal provisions under Section 132 CGST Act. The HC held that the lower court failed to assess the gravity of offences and spirit of Section 132, which after 2020 amendment includes "causes to commit" to catch enablers of fake invoice generation. The court found the arrest was lawful with proper grounds communicated. The bail order dated 03.11.2023 was cancelled. Case-Laws GST Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762820