Accused Cannot Be Denied Bail U/S 132 GST Act In Tax Fraud Case Because Investigation Is Pending Against Co-Accused: P&H High Court

In a significant ruling, the Punjab & Haryana High Court has clarified that an accused person cannot be denied bail in complaint under Section 132 Central Goods and Services Tax (CGST) Act merely because the investigation is still ongoing against a co-accused.  Section 132 of the Act pertains punishment for committing offences including tax evasion, fraudulently availing tax credit input.…