GST: Bail denied to person accused of clandestine manufacturing & sale

GST Vs Krishna Kant Pandey, Laxmi Kant Pandey & Shashi Kant Pandey (Patiala House Court) The present case is of clandestine manufacturing and sale which is covered by Section 132 (1) (a). Although, the punishment and the status of the case has cognizable and non bailable is the same, the evidence of both category of cases would necessarily be different. In case of offence under sub Section (1) (b) & (c), the evidence would necessarily be documentary and also available in the form of returns submitted as they involve an element of filing of return. Whereas, Section 132 (1) (a), pertains...