The ruling in brief
Where director of civil construction company was arrested for alleged wrongful ITC based on fabricated invoices for NHIDCL project, all incriminating documents were already seized and petitioner remained over 15 days in custody for an offence punishable up to five years, further detention would not serve purpose and bail was granted considering adverse business impact
Provisions considered
Section 132 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 - Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.