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2022 (8) TMI 405 - HC - GSTSeeking grant of Regular Bail - wrongful availment of Input Tax Credit - allegation is that the applicant had shown the suppliers only on paper without any actual transfer of the goods and in conspiracy with the shell companies had defrauded the Government Exchequer - compounding of offences - HELD THAT:- According to the applicant, the purchases have been made by tax invoices and E-Way Bills upon payment of applicable GST while dealing with the dealers having valid GSTIN. Taking into consideration the maximum punishment for the alleged offence and the provisions of compounding the offences, this Court deems it just and proper to exercise discretion is exercised in favour of the applicant, as trial will take its own time to conclude. The applicant is ordered to be released on regular bail - Application allowed.
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