GST Evasion: Bail granted to person accused of wrongfully claiming ITC

Rajendra Mansingbhai Rathod Vs The State of Gujarat (Court of 5th Additional Sessions Judge at : Bhavnagar) 1. The present bail application has been preferred by the applicant – accused to release him on regular bail under Section 439 of the Code of Criminal Procedure 1973. Accused came to be arrested for the alleged commission of offence punishable u/ss.132(1)(b) and 132(1)(c) of the Central Goods & Services Tax Act, 2017 (“CGST” for short) as well as Gujarat Goods and Service Tax ACT, 2017 (“SGST” for short) in connection with State GST Case pertaining to Fi...