Introduction
The provided text is a court order granting bail to an applicant accused of violating Section 132(1)(c) of the Central Goods and Services Tax Act, 2017. This section pertains to fraudulent input tax credit claims, a serious offense under GST law.
Issue-Director General of Goods and Service Tax Intelligence Ahmedabad challenged the bail order passed by Gujarat High Court.
Key Points of the Order
Implications of the Order
Temporary Release: The accused is temporarily released from custody pending trial.
Conditions to Adhere: The accused must strictly comply with the bail conditions to avoid potential re-arrest.
Conclusion
The Supreme Court upheld the high court's judgment and dismissed the special leave petition filed by the revenue challenging the bail order.
GST Case Law Director General of Goods and Service Tax Intelligence Ahmedabad Versus Harsh Vinodbhai Patel and Anr.
Citation-2024 TAXONATION 1614 (SUPREME COURT)
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