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GST - Highlights / Catch Notes

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Petitioner granted interim bail in GST evasion case. HC held ...


Interim bail in GST evasion case due to lack of tax liability determination & cooperation.

December 24, 2024

Case Laws     GST     HC

Petitioner granted interim bail in GST evasion case. HC held arrest u/s 69 of CGST Act requires determination of tax liability by authorities, which was lacking. Despite power to arrest, continued detention at investigation stage not warranted as petitioner cooperated. Interim bail granted on personal bond of Rs. 1 lakh and bail bond with sureties, subject to conditions by CJM.

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