HC granted interim bail to petitioner arrested u/s 132(1)(c) ...
HC grants interim bail in alleged GST evasion case; questions arrest without tax liability determination.
January 22, 2025
Case Laws GST HC
HC granted interim bail to petitioner arrested u/s 132(1)(c) CGST Act for alleged GST evasion by falsely claiming ITC. HC found no determination of tax liability by authorities to justify "reasons to believe" for arrest at investigation stage. Despite powers u/s 69, continued detention wasn't warranted as petitioner cooperated and no risk of absconding. Bail granted with conditions.
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