ITC availment without actual receipt of goods – HC allowed bail to accused

Vaibhav Ghanshyambhai Pragada Vs State of Gujarat (Gujarat High Court) 1. Both these applications arises out of the one and same proceedings, they were heard together and therefore, same have been decided by this common order. 2. The applicants have filed present applications under Section 439 of Cr.P.C., seeking regular bail in connection with the offences registered under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Service Tax, 2017 (hereinafter referred to as ‘CGST Act’ for short, in File No. : DGGI/INV/GST/ 1093/2022. 3. Heard learned Senior Counsel Mr. Manish Bhatt, assi...