-By Nitesh Mishra The Central Goods and Services Act, 2017 (“the Act” or “CGST Act”) ushered in a novel tax regime in India. Section 132 of the Act has prescribed certain offences which attract punishment in accordance with the provisions of the Act. Owing to the recent enactment of the Act, there does not exist … Continue reading Anticipatory Bail in Offences under CGST Act: A Developing Jurisprudence