https://www.taxtmi.com/caselaws?id=796831 Regular bail in alleged fraudulent availment and utilisation of input tax credit was considered within the comprehensive offence framework of the Central Goods and Services Tax Act, 2017. Where the alleged amount exceeded the prescribed threshold, Section 132 provided a maximum imprisonment term of five years. Statutory compounding, the applicant's custody since 1 July 2025, and bail granted to a co-accused supported release. Regular bail was granted subject to furnishing the stipulated bond and sureties and complying with prescribed conditions. en-us Thu, 15 Jan 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796831 Regular bail in alleged fraudulent availment and utilisation of input tax credit was considered within the comprehensive offence framework of the Central Goods and Services Tax Act, 2017. Where the alleged amount exceeded the prescribed threshold, Section 132 provided a maximum imprisonment term of five years. Statutory compounding, the applicant's custody since 1 July 2025, and bail granted to a co-accused supported release. Regular bail was granted subject to furnishing the stipulated bond and sureties and complying with prescribed conditions. Case-Laws GST Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796831