Non-Appearance for Investigation on One or Two Dates cannot be Ground for Cancellation of Bail u/s 132 of CGST Act: Delhi HC [Read Order]

Non-appearance for investigation on one or two dates cannot be ground for cancellation of bail u/s 132 of CGST Act, rules Delhi HC
By Kalyani B. Nair - On January 30, 2024 3:33 pm - 2 mins read
Delhi High Court - Cancellation of Bail - GST investigation proceedings - taxscan

The Delhi High Court observed that non-appearance for investigation on one or two dates cannot be ground for cancellation of bail under Section 132 of the Central Goods and Service Tax Act, 2017 ( CGST Act ). During the course of investigation, it was found that no business activity was being conducted from the registered…

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