RAMCHANDRA VISHNOI Vs. UNION OF INDIA

JUDGEMENT

(1.) Leave granted.

(2.) By the impugned order of a Single Judge of the High Court of Judicature for Rajasthan, the application for bail filed by the appellants was rejected on the ground that an earlier application was dismissed on merits.

(3.) The appellants are alleged to have committed an offence punishable under Sec. 132 of the Central Goods and Services Tax Act 2017, by siphoning of Input-Tax credit against fake invoices.