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2022 (9) TMI 1196 - HC - GSTSeeking grant of Regular Bail (second bail application) - availment of inadmissible input tax credit - Section 132 of the Central Goods and Services Tax Act, 2017 read with Section 132 of Union Territory Goods and Services Tax Act, 2017 read with Section 132 of State(s) Goods and Services Tax Act, 2017 and Section 20 of Integrated Goods and Services Tax Act, 2017 - HELD THAT:- The petitioner earlier also filed bail petition before this Court vide CRM-M-1315-2022 which was dismissed by way of passing a detailed order vide Annexure P-4 on the ground that material witnesses are yet to be examined and also considering the apprehension expressed by the the learned counsel for the respondent that in case the petitioner is released on bail then he may influence witnesses or may tamper with evidence or may flee from justice. There is no change of circumstance during the interregnum period after the dismissal of the earlier bail petition till the filing of the present petition. As per the learned counsel for the respondent, the material witnesses are yet to be examined. Petition dismissed.
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