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2022 (9) TMI 607 - HC - GSTSeeking grant of bail - availment of wrong input tax credit - issuance of invoices without actual outward supply of any material - violation of provisions of Section 16 (2) (C) of Central and State Goods and Service Tax Act, 2017 - HELD THAT:- Keeping in view the fact that there is an allegation of evasion of taxes in which maximum punishment which can be imposed upon the applicant is imprisonment of one year, that the other allegations are based on the principle allegation of wrongfully claiming I.T.C. for which the maximum punishment is imprisonment for upto one year, whereas the applicant is languishing in jail for more than one year and also considering the fact that the applicant has no criminal history, it is opined that the applicant is entitled to be released on bail. The instant bail application is allowed.
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