Bail Granted to Assessee as Department Fails to Prove Non-Existence of Firms in Fake Invoice Case: Rajasthan High Court

In a significant ruling, the Rajasthan High Court granted bail to Manoj Kumar Jain, who was accused of issuing fake invoices in the names of non-existent firms. The accused had been charged with GST evasion through fraudulent claims of input tax credit on the basis of these fake invoices. The bail application was filed under Section 439 of the Criminal Procedure Code (CrPC), which deals with the grant of bail…