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Condition of furnishing bank guarantee or making pre-deposit of the tax under dispute at the time of granting bail for offence punishable under Section 132 of the CGST Act, is not valid

The Supreme Court set aside the condition of furnishing bank guarantee imposed by the High Court of Gujarat while granting bail to the appellant for alleged offence under Section 132 of the CGST Act.

The Additional Solicitor General stated that such a condition cannot be imposed while granting bail. The Court reaffirmed its decision in Subhash Chouhan Vs. Union of India (Criminal Appeal No. 186/2023).

Puspak Makhijani vs. State of Gujarat – Cr. Appeal No. 1193 of 2023 (SC)

 

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