Home Case Index All Cases GST GST + DSC GST - 2022 (4) TMI DSC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 813 - DSC - GSTSeeking grant of Anticipatory Bail - alleged inadmissible input tax credit - Section 70 of the CGST Act - ongoing investigation - It is argued that subsequent thereto, fresh summons have been issued to them, and there is apprehension that they might be apprehended falsely into the present case and hence the present applications were moved. - HELD THAT:- Considering the fact that applicants have already paid a sum of ₹ 10 crores against the alleged inadmissible input tax credit to the tune of ₹ 70 crores at best as per its own claim of the department, and reading the facts, in the light of the judgment of C. PRADEEP VERSUS THE COMMISSIONER OF GST AND CENTRAL EXCISE SELAM & ANR. [2019 (11) TMI 659 - SUPREME COURT] & the recent judgment of TARUN JAIN VERSUS DIRECTORATE GENERAL OF GST INTELLIGENCE DGGI [2021 (12) TMI 135 - DELHI HIGH COURT], it is hereby directed that in the event of arrest, both the applicants namely Danish Sharma & Naveen Chauhan be released on their furnishing personal bonds in the sum of ₹ 1 lakh with two local sureties of the like amount each, subject to the terms and conditions imposed. Application allowed.
|