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2021 (9) TMI 936 - HC - GSTSeeking enlargement on bail - illegal input tax credit - issuance of fake invoices without supply of goods, passing the input credit illegally - HELD THAT:- For deciding the application for bail, the Court generally desists from considering the merits of the matter in detail. However, as learned counsel for the applicant has raised various issues, the same are being dealt with only for the purpose of deciding the bail application. Section 69 of CGST Act empowers the Commissioner to authorize any Officer of central tax to arrest a person, if the Commissioner has reasons to believe that a person has committed any offence specified in Clause (a) or (b) or (c) or (d) of subsection (1) of Section 132. During search of the premises, number of incriminating documents were recovered which proved his involvement in G.S.T. evasion of more than 159 crores. The applicant is the mastermind of the entire fraud. The goods were sold on paper only without any actual production or supply. It is a financial fraud of more than 159 crores and if he is allowed to move around, he will manipulate the entire evidence - taking into consideration the gravity of the accusation, without expressing any opinion on the merits of the case, this Court finds that it is not a fit case for bail. Bail application dismissed.
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