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2022 (7) TMI 297 - DISTRICT COURT GURUGRAMSeeking grant of Regular Bail - fraudulent availment of input tax credit (ITC) - existence of the firm or not - section 132(1)(b) & (c) of GST Act, 2017 - HELD THAT:- In the peculiar facts and circumstances of the case, existence and non-existence of the supplier firms of M/s Rajnandini is yet to be determined and so is the tax liability of the applicant. In this case the applicant-accused is in custody since 19.5.2022. His custodial interrogation is no more required. Therefore, keeping in view the totality of facts and circumstances of the case and without commenting anything on merit, the bail application is allowed. This bail order is subject to the condition that the applicant shall deposit 10% of the total liability i.e. 7.2 Crore within 10 working days from today with the concerned competent authority and other conditions imposed - application allowed.
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