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2023 (3) TMI 269 - HC - GSTSeeking grant of anticipatory bail - wrongful availment of ITC - Section 132 of the Punjab Goods & Services Tax Act, 2017 - HELD THAT:- It is apparent that the petitioner was granted interim bail by this Court vide order dated 27.05.2022 and he has appeared before learned trial Court in pursuance to the same. However, both the counsel have disputed the amount of ITC involved in the present case. The specific stand of the respondent-complainant is that the amount involved is about Rs.7.22 crores and once the amount is more than Rs.5.00 crores, offence is nonbailable. This Court while dealing with the anticipatory bail filed by the petitioner would refrain itself from commenting anything on the merits of the case specifically regarding the amount alleged to have been wrongly availed as the same lies within the domain of the trial Court to decide on the basis of the evidence to be led by the respective parties. However, confining itself to the prayer made for anticipatory bail, interim order dated 27.05.2022 is made absolute subject to his complying with the conditions as envisaged under Section 438 Cr.P.C. Petition allowed.
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