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GST - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Grant of anticipatory bail - issuing fake invoices for the ...

GST

February 29, 2020

Grant of anticipatory bail - issuing fake invoices for the purpose of having input credit. - The ground raised on behalf of the applicant is that he was coerced to give the statement. However, it is to be seen that the applicant was given time to join investigation. He was given protection by the court and therefore, without commenting on the merits of the statement or contentions of the applicant that it was taken under coercion, I find that at this stage, it is highly improbable that a person who had court protection could be threatened orally and be made to give such inculpatory statement. - DSC

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