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2021 (8) TMI 1004 - BOMBAY HIGH COURTSeeking pre-arrest bail - input tax credit - fraudulent invoices were raised by the complainant - offences punishable under Sections 420, 406 and Section 34 of the Indian Penal Code - HELD THAT:- In terms of the GST, Input Tax Credit Rules, that for availing the Input Tax Credit Invoices issued by the supplier of the goods is a mandatory document. Herein, the response of the Assistant Commissioner, CGST in clear terms says, that M/s. Bansal Traders has availed the ITC against Invoices No.106 and 107. Besides, the statements of the Manager of the Warehouse, owner of the trucks and the statements of drivers, prima-facie, show that goods were delivered at the request of M/s. Bansal Traders to and at the godown premises of Sarfaraz. In consideration of the facts of the case and the evidence collected in the course of investigation, there are reason to believe that, goods were supplied by the complainant to the applicant. No case is made out for granting pre-arrest protection to the applicant - Application rejected.
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