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2023 (1) TMI 233 - HC - GSTSeeking grant of anticipatory bail - availment of input tax credits completely in breach of the provisions of Section 132(1)(b) and (c) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Considering that the matter is still under preliminary investigation and as the opinion has not been formed yet by the authorised officer whether to arrest the applicants or not, interest of justice would be subserved if a direction is issued to the applicants to cooperate - In case, if the Investigating Officer wants to effect the arrest if he feels that arrest is imperative in the wake of the reasons recorded by him, he may effect the arrest after giving 72 hours notice in advance to the applicants in the peculiar facts of this case. The Anticipatory Bail Application is disposed of with a direction to the applicants to co-operate.
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