GST Case: SC Grants bail considering period of incarceration & nature of allegations

Saurabh Kumar Vs State of Madhya Pradesh (Supreme Court of India) Summary: In the case of Saurabh Kumar vs State of Madhya Pradesh, the petitioner, Saurabh Kumar, had been in custody since October 18, 2023, following his arrest in connection with a GST-related investigation. The case, registered by the Directorate General of GST Intelligence (DGGI), Indore, involved alleged violations under Sections 132(1)(b) and 132(1)(f)(i) of the Central Goods and Services Tax (CGST) Act, 2017. These sections relate to offenses concerning fraudulent documentation and improper handling of tax liabilities. Th...