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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Grant of Bail - allegation of bogus input tax credit - For the ...

December 29, 2020

Case Laws     GST     HC

Grant of Bail - allegation of bogus input tax credit - For the purpose of granting or refusing bail there is no classification of the offences except the ban under Section 437(1) of the Criminal Procedure Code against grant of bail in the case of offences punishable with death or life imprisonment. Hence there is no statutory support or justification for classifying offences into different categories such as economic offences and for refusing bail on the ground that the offence involved belongs to a particular category. - The petitioner is directed to be released on bail subject to conditions - HC

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