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2022 (9) TMI 1203 - HC - GSTSeeking grant of Anticipatory Bail - availment of Input Tax Credit (ITC) based on forged and fake invoices - applicant summoned under Section 70 of the Act - HELD THAT:- The allegations are much grave. It is the case of generating fake and forged invoices so as to claim ITC. In their objections, the respondent no.2 has given categorical details of such dubious transactions and has also submitted as to how in one day, the money has routed in different accounts. The applicant transferred the money in his wife’s account and, subsequently, from her account, it comes to the applicant’s account. It is a kind of act, which effects the economy of the country. Added to it is the non-cooperative attitude of the applicant during enquiry. Having considered the gravity of offence and its implications, this Court is of the view that the applicant is not entitled for anticipatory bail - the instant anticipatory bail application deserves to be dismissed. The anticipatory bail application is dismissed.
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