Grant of Bail - availment/utilisation of bogus input tax credit ...
GST
January 4, 2021
Grant of Bail - availment/utilisation of bogus input tax credit (ITC) - It may also be noted that the present proceedings are still at a teething stage and may, if the parties choose, be subject to the rigours of law as prescribed under the Statute i.e. assessment, appeal and revision etc. Till such time the guilt of the accused person would not have crystallized and it would difficult to pre-judge at the stage of hearing an application for bail what the ultimate punishment imposed would be. In such circumstances, keeping an accused in custody, might not ultimately achieve the ends of justice. - Bail granted - HC
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