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2021 (8) TMI 1175 - HC - GSTSeeking grant of bail - generation of invoices without actual supply of goods - offence u/s 132(5) of Central Goods and Service Act, 2017 - HELD THAT:- This complaint alleged a huge economic offence and therefore, a thorough and detail investigation is essential. Further, considering the materials so far collected by the Investigating Agency in respect of manipulation of invoices, etc and the role of this petitioner in facilitating commission of the offence of huge tax evasion of ₹ 28,97,85,917/-, the enlargement of the petitioner on bail, at this stage, is likely to hamper the investigation and tamper evidence which may amount to compromising with the entire investigation of the case. This Court has also taken note of the fact that the investigation of the case, involves a huge number of documents to be examined at different levels and at different places necessitating reasonably sufficient time to the Investigating Agency - the prayer for bail of the petitioner stands rejected.
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