INSTRUCTIONS
| Instruction No. | Subject |
| Instruction No. 04/2022-23 [GST - Investigation] dt. 01.09.2022 | Guidelines for Launching of Prosecution Under the Central Goods & Services Tax Act, 2017 |
| Instruction No. 02/2022-23 [GST - Investigation] dt. 17.08.2022 | Guidelines for Arrest and Bail in Relation to Offences Punishable Under the CGST Act, 2017 |
PRESS RELEASE
| Date |
Subject |
| 23.05.2018 | Press note in a case of arrest made by Central Tax, Delhi East Commissionerate |
CASE LAW
|
Authority |
One liner |
|
2024(03)LCX0274 Rajasthan High Court Ashutosh Garg |
Bail for offence u/s 132(1) (b) (c) (f) (j) (l) of the CGST Act, 2017 is not granted. |
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2019(02)LCX0002 Madhya Pradesh High Court Jagdish Kanani |
Bail application dismissed of accused involved in supply goods and services without invoice and vice versa involving tax evasion of more than 500 lakhs |
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2019(03)LCX0038 Allahabad High Court Vikalp Jain |
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2018(09)LCX0016 Punjab & Haryana High Court Harmeet Singh |
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2019(03)LCX0003 Punjab & Haryana High Court Shree Enterprises &M/s Vicky Road Carrier |
Goods along with vehicle detain on the unilateral presumption that the consignor is indulging in issuing tax invoices fraudulently without causing any movement of goods in violation of Section 122(1) of KGST Act |
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2018(12)LCX0026 Gujarat High Court Amitkumar Hasmukhlal Takkar |
Bail granted for offence punishable u/s132(1)(i) to accused running brokerage agency involved in fake invoicing |
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2018(12)LCX0027 Gujarat High Court Anilbhai Jayantibhai Bhut |
Bail granted as entire offence is based on presumptions and surmises |
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2018(10)LCX0014 Punjab Haryana High Court Pawan Kumar |
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2019(02)LCX0020 Jharkhand High Court Pramod Agarwal Pradeep Agarwal, Suman Agarwal, Ravi Agarwal |
Central Intelligence Officer has no jurisdiction to arrest the petitioners when they appear before the Senior Intelligence Officer, on the first date itself pursuant to summons |
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2019(03)LCX0033 Rajasthan High Court Leel Electricals Limited Versus |
Court is not convinced by arguments advanced by petitioner, therfore notice of summon is not quashed |
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2019(04)LCX0007 Telangana High Court P.V. Ramana Reddy, G. Srinivasa Raju, Venkata Satya Dharmavathar Bollina, Balarama Krishna Mandava, M/s.VS Ferrous Enterprises Private Limited, Smt. Jagannagari Ragavi Reddy, Challa Durga Adi Deva Vara Prasad, Telapolu Ram Prasad |
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2018(12)LCX0018 Jharkhand High Court Satya Prakash Singh |
Bail granted to accused for offence punishable u/s 132(1)(c) alleged to have taken benefit of Rs 30 cr |
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2020(06)LCX0073 Chennai High Court A.Mohideen |
Bail granted for offence u/s 132(1)(b),(c) in view of Covid-19. |
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2020(07)LCX0079 Rajasthan High Court Anup Ashopa |
Bail granted to CA for offence of input tax evasion on furnishing personal bond with 2 sureties. |
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2020(04)LCX0036 Chennai High Court Choe Jae Won, Choi Yong Suk |
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2021(02)LCX0036 Gujarat High Court Basanat Pherumal Makhija |
Bail granted to person alleged in GST evasion of 9cr due to clandestine purchase of goods and disposing of manufactured goods without showing any record |
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2022(09)LCX0016 Allahabad High Court Peeyush Kumar Jain |
Bail granted for offence u/s 132(1)(a),(i) after furnishing a personal bond and two sureties. |