TMI Blog2019 (10) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 132 (1)(i) and (iv) of Central Goods and Services Tax Act 2017 read with Section 132(5) of Central Goods and Services Tax Act 2017 - HELD THAT:- Petitioner has submitted that all the accused had created 35 fake firms and after making fake entries, had issued invoices involving tax amount of more than 66.81 crores. The firms were misused for evading G.S.T. input taxes by the accused. The fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d),(f),(i) and (1) of Central Goods and Services Tax Act 2017 punishable under Section 132 (1)(i) and (iv) of Central Goods and Services Tax Act 2017 read with Section 132(5) of Central Goods and Services Tax Act 2017. Learned counsel for the petitioner has submitted that the petitioner is in custody since 03.08.2018. Petitioner has been falsely involved in this case. Learned St ..... X X X X Extracts X X X X X X X X Extracts X X X X
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