Bail granted to person allegedly Selling Coal without issuing GST Invoices

Vikas Bansal Vs UOI (Gauhati High Court) It is found that in his statement, recorded under Section 70 of the CGST Act, the petitioner has subscribed to the statement of aforesaid Amit Kumar made before the Senior Intelligence Officer of the CGST. It has also come out from his statement that whatever coal he had purchased from Coal Importers of Gujarat and Punjab were sold within the State of Punjab and Haryana to various small manufacturers without issuing GST invoices and such transactions were not reflected in the books of accounts although a part of such sale of coal in Punjab and Haryana w...