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2022 (5) TMI 699 - HC - GSTGrant of anticipatory bail - illegal activities of passing fraudulent Input Tax Credit (ITC) by generating fake firms - Sections 132(1) (b), 132 (1) (i) C.G.S.T. Act, 2017 - HELD THAT:- The instant matter is pertaining to large evasion of tax and to investigate the matter in depth the possibility of custodial interrogation of the applicant could not be ruled out. The offences pertaining to tax evasion or economic in nature are having a class of their own as they are effecting the economy of the country. In the considered opinion of this Court, for the reasons stated herein before the custodial interrogation of the applicant could not be ruled out and thus having regard to all the facts and circumstances of the case it does not appear to be a fit case where anticipatory bail may be granted to the applicant/ accused. The anticipatory bail application moved on behalf of the applicant Shishir Gupta @ Parul Gupta is hereby rejected.
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