HC denies bail in Wrongful availment of GST input tax credit

Jagdish Kanani V/s. Commissioner, CGST & Central Excise (Madhya Pradesh High Court)

U/s. 69 of the GST Act, the Commissioner is having power to arrest if he has reasons to believe that a person has committed an offence specified in Clause (a) or (b) or (c) of sub-section (1) of Section 132 of the GST Act. Section 132(1) (a), (b) and (c) of GST Act define types of offences and according to which, whoever commits offence of supply of any goods or services without issue of any invoice or issues any invoice or bill without supply of goods or services of

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