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

The Punjab and Haryana High Court has raised the question of "whether an accused can be denied bail in a tax fraud case" under the CGST Act just because the investigation is pending against co-accused. The court's decision to examine this issue is a significant step towards protecting the personal liberty of an accused. The ruling will provide a much-needed clarification on the bail provisions under the GST Act.