2025 (6) TMI 252

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.... Jha Manish & Ms. Madhuri Malegaonkar, Advs. ORDER PER 1. The petitioner/Department challenges the order dated 26.08.2020, passed by the learned Chief Metropolitan Magistrate admitting the respondent on bail. 2. The Department is essentially aggrieved that the respondent was admitted on bail after having spent only 13 days in custody. 3. Mr. Aggarwala, learned Senior Standing Counsel f....

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....efore the Good and Services Tax Act, 2017 came into force. 6. The learned Trial Court, in the opinion of this Court, rightly noted that for the investigation in regard to allegations of evasion of GST, claim of false Input Tax Credit and IGST refund, the investigation agency has to only look at the records of the GST Department, Bank apart from other material and ample power has been given to t....