Court Grants Bail for Alleged Tax Credit Fraud Involving 24 Fake Entities; Emphasizes Complaint Filing Limits in GGST/CGST Acts.

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....Seeking grant of Regular Bail - availment of illegal input tax credit - fictitious entities - fake purchases from 24 fictitious entities - seriousness of charge is not the only relevant factor to be considered while dealing with bail applications. - Considering the statutory limit provided under the GGST Act & CGST Act for filing complaint as also the facts and circumstances of the case and without discussing the evidence in detail, this Court is inclined to grant regular bail to the applicant, subject to conditions imposed - bail application allowed. - HC....