Gyaan Chandra Jaiswal Vs Union of India
Date: September 25, 2024
Subject Matter
Bail granted for insufficient documentary evidence from the prosecution and the lengthy nature of the trial process
Summary
The case involves Gyaan Chandra Jaiswal, who is accused of being the mastermind behind the creation of fictitious firms for the purpose of fraudulently availing Input Tax Credit (ITC) under the CGST Act. His alleged firm, M/s Jai Bhole Enterprises, p…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT 1. This bail application has been filed on behalf of the petitioner, namely, Gyaan Chandra Jaiswal @ Gyan Chandra Jaiswal with prayer to release him on bail in connection with Complaint Case No.2360 of 2024 for the offence filed under sections 132(1)(b), 132(1)(c) and Section 132(5) of the Central Goods and Services Tax Act, 2017, pending in…