2022 (8) TMI 274 - GST

Seeking grant of Anticipatory Bail - Fraudulent availment of ITC - floating bogus companies - no movement of goods - HELD THAT:- In consideration of the facts of the case and the amount of the ITC, fraudulently availed by the applicant through the bogus entities, without there being movement of goods, pre-arrest protection cannot be granted to the applicant.

Application allowed.