Rajasthan HC grants bail to person accused of wrongfully availing ITC under GST

Subhash Chandra Tyagi Vs Directorate General Of Goods And Service Tax (Rajasthan High Court) The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with Criminal Complaint No. DGGI /320/ Gr.I/ INV/ GST/ SCT/ 15/2019 registered at Chief Metropolitan Magistrate (Economic Offences Court), District Jaipur for the offence(s) under Section(s) 132 of Central Goods & Services Tax Act, 2017 (for short- ‘GST Act, 2017’) and later on for the offence under Section 132 (1) (i) (iv) of GST Act, 2017. It is contended by the learned counse...