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GST - Highlights / Catch Notes

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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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