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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Grant of anticipatory bail - Circular Trading/Transactions ...

Case Laws     GST

September 15, 2021

Grant of anticipatory bail - Circular Trading/Transactions without any supply of goods or services - entire case is based on documentary evidence for which custodial interrogation of applicant is unwarranted - section 132 of GST Act - there are substance in the submissions made on behalf of respondent that conduct of the applicant not appearing before respondent for the purpose of inquiry /investigation and not adhering to interim order granted by my learned predecessor disentitle him from consideration of present anticipatory bail. - DSC

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