High Court Grants Bail in Tax Evasion Case Citing Lack of Evidence and Absence of Show Cause Notice u/s 74 PGST Act.

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....Seeking grant of Regular Bail - intent to evade tax / gst - cyclic transactions was tracked in Business Analytics and Fraud Analysis module BIFA - Though non issuance of show cause notice for adjudication of the evaded tax under Section 74 of the PGST Act cannot be a solitary ground for grant of bail, but in the present case, this fact has assumed significance in the background of the conduct of the agency having failed to lead pre-charge evidence for 06 months - Bail to be granted - HC....