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2021 (11) TMI 644 - BOMBAY HIGH COURTSeeking grant of anticipatory bail - availment of fraudulent input tax credit under fake invoice without movement of goods - section 67(2) of CGST Act - non-compliance with the summons - non-existent suppliers - HELD THAT:- There is sufficient evidence against applicant. He is engaged in availing fraudulent tax credit. The statement of applicant was recorded u/s. 70 of the Act. There are 12 non existent suppliers. The respondents have power to arrest. What is required is reason to believe about involvement of the suspect. There is sufficient evidence on record to satisfy the reason to believe. No case is made out for granting relief to the applicant - Bail application rejected.
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