Bail granted to assessee in default under GST subject to bond securities

Atul Chopra Vs. State of Rajasthan (Rajasthan High Court) The issue under consideration is whether the bail will be granted to the assessee who was arrested for offence committed under GST? The offence as alleged in the FIR is under section 132(1)(a) read with section 132(1)(h), (j) and (k) of the Rajasthan Goods and Services Act, 2017, the maximum sentence provided under section 132(a)(i) is five years. From the E-way bills produced with the charge-sheet, it is revealed that the total Inward supply was to the tune of Rs. 133 crores which included the import of Rs. 108 crores made by the petit...