https://www.taxtmi.com/caselaws?id=767926 HC allowed the bail application of the accused charged under section 132(1)(a)-(d) of the CGST Act, 2017 for alleged transport of iron and miscellaneous scrap using fake invoices. The Court held that, under sections 69 and 132 CGST Act, there must be a reason to believe that an offence involving tax evasion has been committed before arrest. Observing that the alleged offence is punishable with imprisonment up to five years and considering the overall facts and circumstances, HC directed the petitioner's release on regular bail subject to conditions. en-us Sat, 22 Mar 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767926 HC allowed the bail application of the accused charged under section 132(1)(a)-(d) of the CGST Act, 2017 for alleged transport of iron and miscellaneous scrap using fake invoices. The Court held that, under sections 69 and 132 CGST Act, there must be a reason to believe that an offence involving tax evasion has been committed before arrest. Observing that the alleged offence is punishable with imprisonment up to five years and considering the overall facts and circumstances, HC directed the petitioner's release on regular bail subject to conditions. Case-Laws GST Sat, 22 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767926