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2021 (11) TMI 1102 - BOMBAY HIGH COURTSeeking grant of bail - evasion of GST - issuance of fake invoices without actual supply and receipt of goods - scope and ambit of Section 132 read with Section 69 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- In the facts and circumstances of the case, it is opined that the Petitioner No.2 is not co-operating in the investigation and was required to be issued summons eight times. Even otherwise, assuming such blanket direction can be issued, it ought to be issued in rarest of rare cases and is not at all warranted in the facts of the present case. The issue of constitutionality of sections 69 and 132 of the CGST Act is now pending before the Apex Court. Leaving the remedies of Petitioner No.2 to seek reliefs before the appropriate forum open, the prayer for grant of ad-interim relief is rejected. List the Petition on 8th December, 2021.
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