https://www.taxtmi.com/article/detailed?id=16267 Regular bail was considered in a GST input tax credit fraud prosecution against an advocate alleged to have filed returns for non-existent firms and to have facilitated wrongful availment of input tax credit. The allegations invoked offences under Section 132(1)(b) and Section 132(1)(c) of the Goods and Services Tax law, with the applicant asserting that his involvement was confined to compliance-related work and that the investigation had already concluded with the charge-sheet filed. The Court noted that the applicant's role appeared limited to compliance activities, he did not appear to be a major participant in the alleged conspiracy, and bail was considered subject to conditions. en-us Fri, 24 Apr 2026 09:43:14 +0530 Fri, 24 Apr 2026 09:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16267 Regular bail was considered in a GST input tax credit fraud prosecution against an advocate alleged to have filed returns for non-existent firms and to have facilitated wrongful availment of input tax credit. The allegations invoked offences under Section 132(1)(b) and Section 132(1)(c) of the Goods and Services Tax law, with the applicant asserting that his involvement was confined to compliance-related work and that the investigation had already concluded with the charge-sheet filed. The Court noted that the applicant's role appeared limited to compliance activities, he did not appear to be a major participant in the alleged conspiracy, and bail was considered subject to conditions. Articles Goods and Services Tax - GST Fri, 24 Apr 2026 09:43:14 +0530 https://www.taxtmi.com/article/detailed?id=16267