Home Case Index All Cases GST GST + HC GST - 2020 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (11) TMI 320 - HC - GSTGrant of Regular Bail - Irregular availment of input tax credit - offence under Section 132(1)(i) of Central Goods and Services Act, 2017 - HELD THAT:- On perusal of the entire record would reveal that the allegation against the petitioner herein is illegal/ wrongful claim of 14 crores of Input Tax Credits without supply of goods - The petitioner is in jail from 23-09-2020. Admittedly, there is no explanation in the counter filed by the respondents with regard to stage and completion of investigation from 23-09-2020 - this Court is inclined to grant regular bail to the petitioner herein. Petition allowed.
|