Subhash Chouhan Vs Union of India
Date: June 21, 2022
Subject Matter
Offences under the Act are bailable and non-cognizable except for the offence under Section 132(5)
Summary
Considering the submissions of the parties, particularly considering the fact that the allegation against the present applicant is of wrongfully utilizing Input Tax Credit of Rs.6,95,32,472/- and supplied taxable goods without payment of taxes and wi…
1. The applicant has preferred this application for grant of bail as he is arrested in connection with Crime No.88/GST/21-22 registered in Police Station Central GST, Raipur, (Preventive) District Raipur for offence under Sections 132 (1)(a) & 132 (1)(c), 132 (1)(1)(i) of the Central Goods and Service Tax Act, 2017 (for short ‘the Act’). 2. Case of the prosecution is that the appli…