AdhivaktaVani

The petitioner-Tax Consultant was in custody for over a month for commission of offence under section 132 of CGST Act, 2017. The search was conducted in the office of the Tax Consultant and incriminating documents, such as E-way bills, invoices were found. It came out from the materials so far collected that he was arranging fake invoices. The petitioner filed bail application and submitted that being a Tax Consultant, he has no individual role in the commission of the offence & he had done his duty as a Tax Consultant only on the basis of the materials given to him.