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2023 (2) TMI 432 - HC - GSTSeeking grant of anticipatory bail - availment of illegal input tax credit - It is alleged that on the basis of forged documents, the firm has been registered and these firms have availed input tax credit on the basis of bogus invoice(s) - HELD THAT:- On perusal of the record, the fact that proceedings under section 74 of the U.P. G.S.T. Act are going on, as also the judgment in SUSHILA AGGARWAL AND OTHERS VERSUS STATE (NCT OF DELHI) AND ANOTHER [2020 (1) TMI 1193 - SUPREME COURT] and without entering into the merit of the case, it would be appropriate to grant protection to the applicants under Section 438 Cr.P.C. Till filing of the police report, it is provided that in the event of arrest, the applicants shall be released on bail on their furnishing a personal bond and two sureties of the like amount to the satisfaction of the arresting officer/I.O./S.H.O. concerned - The applicants shall cooperate in the investigation and they will not influence the witnesses. The accused-applicants will remain present as and when the arresting officer /I.O./ S.H.O. concerned call (s) for investigation/interrogation. The applicants shall not leave India without previous permission of the Court. Application allowed.
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