Availment of ITC by Fabricating Invoices – HC grants bail to accused

Vijay Garg Vs State of Haryana and another (Punjab and Haryana HC) The present petition has been filed under Section 439 Cr.P.C. for the grant of regular bail in Complaint No. CRM-2655/2021 dated 18.11.2021 registered under Section 132 of Haryana Goods and Services Tax Act, 2017 and Central Goods and Service Tax Act, 2017 read with Section 20 of the Integrated Goods & Services Tax Act, 2017. Briefly stated, the case of the prosecution is that the petitioner managed three firms, two in the name of M/s Shree Shyam Traders and one in the name of M/s Stasya Enterprises. Through these firms, th...