2021 (7) TMI 1313 - HC - GST

Seeking grant of bail - availment of wrongful ITC - transfer of fake ITC Bills - dispute is from November 2017 to March 2019 - HELD THAT:- From the investigation done by the Department, it is evident that there was no movement of goods done by the petitioner and fake invoices were generated in order to avail the ITC and in order to pass on the ITC to various entities, the fake bills which were generated by the petitioner is to the tune of ₹ 44 Cr.

The bail application need not be interfered - bail application dismissed.