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2021 (10) TMI 1363 - HC - GSTSeeking grant of bail - offence under Sections 132(1)(b)(c) of of the Central Goods and Services Tax Act, 2017 - HELD THAT - No ground is made out for entertaining the second bail application as there is no change in circumstance necessitating entertaining the second bail application. The Criminal Misc. Second Bail Application is dismissed.
The High Court of Rajasthan dismissed the second bail application under Section 439 of Cr.P.C. for a case registered under Sections 132(1)(b)(c) of the Central Goods and Services Tax Act, 2017. The court found no change in circumstances warranting the second bail application.
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