GST Evasion Prosecution Does Not Depend Upon Completion Of Assessment: Kerala High Court The Kerala High Court has held that prosecution for offences under Section 132 of the CGST Act does not depend upon the completion of the assessment.

The bench of Justice Mohammed Nias C.P. refused to grant bail on the grounds that there is an alleged evasion of more than Rs. 6.5 crore against the petitioner. A serious allegation is made, which warrants a thorough investigation.

When the investigation is going on, no bail can be granted to the petitioner .The petitioner is the accused in the crime registered based on the complaint of the department under Section 132(1) of the Kerala State Goods and Service Act, 2017.

The accused is a dealer under the GST Act. He has two offices, one at Pulimoodu Junction, Kottayam, and an additional business place at Kochar Road, Pazhavangadi, Trivandrum. He is a wholesale distributor of mobile accessories and electronic items, which are taxable with 18% GST.