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2022 (8) TMI 367 - HC - GSTSeeking grant of pre-arrest bail - Availment and passing of fraudulent Input Tax Credit (ITC) - passing ITC without actual supply of goods in contravention of Section 16 of the CGST Act, 2017 - HELD THAT:- The situation which, prima facie, obtains is that there is material to show that as many as 21 fake entities have been created to avail and further pass on ITC without the underlying transactions of sale and delivery of goods. The allegations are such that they warrant custodial interrogation. Mere presence of the applicant, before the authorities, or for that matter, the willingness of the applicant to cooperate with the investigation cannot serve the purpose of facilitating effective investigation and unearthing the fraud in all its facets. There is prima facie material to warrant interrogation of the applicant. The allegations are such that without personal interrogation of the applicant, fraud cannot be unearthed completely - the discretion cannot be exercised in favour of the applicant. Application dismissed.
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