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2021 (12) TMI 1264 - DSC - GSTSeeking grant of anticipatory Bail - availment and passing of inadmissible Input Tax Credit - using fake invoices or bills - offences punishable under Sections 132(1)(b) and (c) of the CGST Act - HELD THAT:- There is prima facie material showing involvement of the applicant in commission of the offences alleged. The investigation is in progress. If released on bail the applicant may destroy the evidence likely to be collected and may influence the witnesses. Considering same circumstances in the background that the offence is economical affecting national economy and has to be dealt with sensitively, it is not just and proper at this stage to grant bail to the applicant. The bail application is dismissed.
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