#cgst section 132

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GST bail granted as arrest held invalid for non-compliance with D.K. Basu guidelines and CBIC instructions on arrest procedure

Case Summary: Vishal Kumar Arya v. Union of India – Calcutta High Court – CRM (SB) 19 of 2025 – Bail under Section 483 of BNSS, 2023 in connection with offence under Section 132(1)(b) & (c) of CGST Act, 2017 – Category: Arrest & Bail – Date: 18.02.2025 – Relevant Sections: Section 69, 132 of CGST Act, 2017; Section 483 BNSS 2023; D.K. Basu guidelines Facts (Para 1–2) The petitioner, Vishal Kumar…

GST bail granted as arrest held invalid for non-compliance with D.K. Basu guidelines and CBIC instructions on arrest procedure

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Regular bail granted in GST fraud case as six-year delay and clean antecedents weighed in favour of accused

Case Title: Jagvinder Singh v. State of HaryanaCourt: High Court of Punjab and Haryana, ChandigarhPetition No.: CRM-M-40009-2025Date of Judgment: 31 July 2025Relevant Sections: Section 483 of the BNSS 2023; Sections 420, 467, 468, 471, 120-B, 201 IPC; and Sections 132(1)(b) and 132(1)(c) of the CGST Act 2017Category of Dispute: Regular Bail – GST offence Facts (Paras 1–2) The petitioner,…

Regular bail granted in GST fraud case as six-year delay and clean antecedents weighed in favour of accused

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Bail Granted in GST Fake Invoice Case Involving ₹7.19 Crore ITC

Case Title: Gopal Rawat v. Union of IndiaCourt: Rajasthan High Court, Jaipur BenchPetition No.: S.B. Criminal Misc. Bail Application No. 7476/2025Date of Judgement: 29.07.2025Relevant Sections: Section 132(1), 138 of CGST Act, 2017; Section 483 BNSSCategory: Bail Application – GST Fake Invoice (Input Tax Credit Fraud) Facts of the Case The petitioner, accused of issuing goods-less invoices…

Bail Granted in GST Fake Invoice Case Involving ₹7.19 Crore ITC