Alleged Wrongful availment of ITC: HC Grants Bail to accused

Manoj Vijay Sh. Prahalad Vijay Vs Union of India (Rajasthan High Court, Jaipur Bench) The present bail applications have been filed under Section 439 Cr.P.C. The petitioners have been arrested in Complaint File No. IV(06) 40/AE/JPR/2021 for offence under Section 132 of the Central Goods And Services Tax Act, 2017 (for brevity, “the Act of 2017”) read with Sub-Section 5 of Section 132 of the Act of 2017. It is contended by learned counsels for the petitioners that a case was booked by the Office of Director General of Goods and Services Tax Intelligence, Jaipur Zonal Unit (for brevi...