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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Grant of Bail - condition to deposit entire demand of GST with ...


High Court finds GST demand bail condition excessive, modifies terms to protect individual liberty under Article 21.

September 2, 2020

Case Laws     GST     HC

Grant of Bail - condition to deposit entire demand of GST with interest for Bail - the condition is onerous and is liable to be set aside - This Court is of the opinion that since the maximum punishment which can be awarded is upto 5 years and the petitioner has almost undergone a period of one year having been arrested on 06.09.2019. The onerous conditions would thus violate Article 21 of the Constitution of India as the liberty of the petitioner is being deprived - Bail conditions modified - HC

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