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2021 (6) TMI 912 - HC - GSTSeeking grant of Anticipatory Bail - power to summon - compounding of offence - evasion of tax/duty - HELD THAT:- In view of the statement given by Sri D.C. Mathur, counsel for respondent no. 2, application for grant of anticipatory bail application is premature. This court has no reason to doubt the undertaking given by Sri Mathur that unless and until after receiving evidence and documents produced by the applicant, if satisfaction is arrived in terms of their being any suppression of fact or mis-statement or improper availment of input tax credit, no action is warranted to be taken to arrest the applicant. The application is premature and is not maintainable at this stage - application dismissed.
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