Rajasthan HC Denies GST Bail as Written Grounds of Arrest Were Properly Supplied

Umang Garg S/o Surinder Kumar Garg Vs Union of India (Rajasthan High Court) In this case, two bail applications were filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), by accused persons facing prosecution initiated by the Directorate General of GST Intelligence (DGGI), Jaipur Zonal Unit, for alleged offences under various provisions of Section 132 of the Central Goods and Services Tax Act, 2017 (CGST Act). The prosecution alleged that one accused was involved in wrongful availment and utilization of Input Tax Credit (ITC) amounting to approximately ₹32.30 crore ...