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2022 (2) TMI 194 - HC - GSTSeeking permission to travel abroad for business work - issuance of directions to Respondent to return the passport - availment of fake input tax credit - violation of the provisions of Section 76 (for not paying the amount of tax to the Government though collected) punishable under Section 132(1), (c), (d), (f) of Central Goods and Service Tax Act, 2017 - HELD THAT:- The Petitioner may be required to visit foreign countries for attending the conferences as a part of his business curriculum. What the Court is required to ascertain is that whether he is likely to return to India or not? Considering the property details and family details furnished by the Petitioner, the Petitioner is unlikely to stay of out of India. So also conditions put by us will protect the interest of Respondents. The prayer is allowed subject to conditions raised - application allowed.
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