https://www.taxtmi.com/caselaws?id=780530 The HC granted regular bail to the accused charged with fraudulent availment/utilization of Input Tax Credit through bogus invoices under Section 132(1)(c) of the CGST Act, noting the offences attract 6 months to 5 years' imprisonment and are compoundable. The court observed that alleged tax liability must be determined by assessment/adjudication, custodial interrogation was not sought, and evidence is primarily documentary/electronic, reducing risk of tampering. The accused, in custody since 03.07.2025, was ordered released on personal bond with two sureties of like amount and compliance with other conditions. en-us Mon, 27 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780530 The HC granted regular bail to the accused charged with fraudulent availment/utilization of Input Tax Credit through bogus invoices under Section 132(1)(c) of the CGST Act, noting the offences attract 6 months to 5 years' imprisonment and are compoundable. The court observed that alleged tax liability must be determined by assessment/adjudication, custodial interrogation was not sought, and evidence is primarily documentary/electronic, reducing risk of tampering. The accused, in custody since 03.07.2025, was ordered released on personal bond with two sureties of like amount and compliance with other conditions. Case-Laws GST Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780530