GST Evasion Prosecution Does Not Depend Upon Completion Of Assessment: Kerala High Court

The Kerala High Court has held that prosecution for offences under Section 132 of the CGST Act does not depend upon the completion of the assessment. The bench of Justice Mohammed Nias C.P. refused to grant bail on the grounds that there is an alleged evasion of more than Rs. 6.5 crore against the petitioner. A serious allegation is made, which warrants a thorough investigation. When the…