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GST - Highlights / Catch Notes

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Grant of Bail - input tax credit - fake invoices - The rival ...

GST

March 11, 2021

Grant of Bail - input tax credit - fake invoices - The rival contentions particularly those relating to delegation of power by the Commissioner regarding recording of reasons to believe for affecting arrest under section 69 of the MGST Act or under the CGST Act may require a deeper analysis by the Court. While we defer examination of the same to subsequent hearing, the same however should not prevent us from dealing with the bail prayer of the petitioner. - Bail granted subject to conditions - HC

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