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2022 (6) TMI 354 - CITY CIVIL AND SESSIONS COURT, MUMBAISeeking grant of Bail - availing and passing of fake Input Tax Credit (ITC) without any actual supplies of goods - bogus invoices - fraudulently making loss of revenue to the Government - violation of Section 132(1) (b) and (c) r/w. 132(5) of Central Goods and Services Tax Act 2017 - HELD THAT:- Offence committed by the applicant is economic offene which is well planned. In the investigation of the respondent, non existent/fake suppliers were noticed. Applicant availed benefit of ITC on the basis of fake invoices. Investigation is till in progress. There is documentary evidence against the applicant of his involvement in the commission of the crime. Therefore, in my opinion, it is not a fit case to grant bail - bail application dismissed.
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