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2022 (6) TMI 423 - GST
Head Note / Extract:
Seeking grant of Bail - allegation of registration of fake firms with the GST Department - non-existent firms or not - HELD THAT:- The illicit transactions which led to fake Input Tax Credit claims to be processed have also not been disclosed. The applicant is not a beneficiary of any illicit transaction. The applicant cannot be linked with the illicit transactions. The determination of the tax liability of the applicant has not been finalized. There are merit in the submissions of learned counsel for the applicant and accordingly hold that the applicant is entitled to be enlarged on bail - the applicant is entitled to be enlarged on bail - bail application allowed.