Wrongful availment of ITC beyond Rs. 5 crores – Gujarat HC Grants bail

Manoj Bhanwarlal Jain Vs State of Gujarat (Gujarat High Court) 1. Affidavit in reply on behalf of respondent No.2 is taken on record. 2. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with  F.No.V/15-14/DGGI/VAPI/2019-20 registered with Directorate General of GST Intelligence, Vapi Regional Unit, for offence under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017. 3. Learned Advocate appearing on behalf of the applicant submits that considering the nature of the offence, the applicant may be enlarged ...