GST Evasion: HC Grants bail to accused as dept already attached property of value in excess of amount of alleged evasion

Niraj Jaidev Arya Vs State of Gujarat (Gujarat High Court)

During the course of arguments, it was pointed out by the learned Senior Advocate appearing for the applicant that the respondent-Department has already attached immovable property belonging to the applicant in excess of the amount of alleged evasion or fraudulent claim of input tax credit made by him. If that be so, then the interest of the respondent-Department is already protected. The provisions of Section 138 of the GGST Act & CGST Act provide for “compoun

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