Uncomputed GST liability for transporter supports regular bail in alleged clandestine goods transportation without invoices and e-way bills.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Regular bail was granted to a transporter accused of facilitating clandestine transport of goods without invoices and e-way bills under the CGST Act. No GST liability had been computed or determined against the transporter, who was neither the manufacturer nor supplier of the goods. Considering this, the filing of the charge-sheet, the period of custody, and the likely duration of trial, bail was considered appropriate without addressing the merits. Release was made subject to the bond and surety conditions fixed by the trial court.....