2019 (1) TMI 1563 - SCH - GST

Bail application - grant of pre-arrest/anticipatory bail - wrongful availment of input tax credit - offence under Section 132(1)(b) and (c) of CGST Act - HELD THAT - The petitioner shall not be arrested, provided he appears before the Directorate General of GST Intelligence and in the event of his arrest, he shall be released on bail on furnishing security to the satisfaction of the competent authority. Issue Notice.

Summary

The Supreme Court of India issued an order stating that the petitioner should not be arrested if he appears before the Directorate General of GST Intelligence. If arrested, he can be released on bail by furnishing security. The petitioner must appear when called.