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GST - Highlights / Catch Notes

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Grant of Anticipatory Bail - GST officer - taking bribe - ...

GST

February 18, 2021

Grant of Anticipatory Bail - GST officer - taking bribe - connivance in evasion of GST - If the dealer is sure that the goods sent in transit and the documents accompanying will not be checked or verified, he has leverage of playing havoc with the collection of tax. The goods can be sent by preparing the documents which are not accounted for and on reaching the destination, the documents are done away with leaving no trail of the transaction. - The allegation in the present case are very serious. - it appears that the officials were being paid bribe on a monthly basis. - no case is made out for grant of pre-arrest bail. - HC

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