Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Seeking grant of Bail - illegal availment of input tax credits - ...

GST

January 21, 2022

Seeking grant of Bail - illegal availment of input tax credits - True it is that offence committed under Section 132 (1) of the Act of 2017 is made compoundable under Section 138 of the Act of 2017, subject to deposit of amount assessed. Present is not the case where applicants being businessmen in the course of their business inadvertently committed any offence as defined under Section 132 (1) (b) (c) of the Act of 2017 - applicants with intention to commit economic crime, created fictitious firms in a planned manner - This is not a fit case where applicants should be enlarged on regular bail - HC

View Source

 


 

You may also like:

  1. Seeking grant of Bail - tax evasion - sham companies - offence u/s 132 - It is not disputed by the department that if the tax evasion of the applicant is less than Rs.5...

  2. Seeking grant of anticipatory bail - fraudulent availment of inadmissible Input Tax Credit (ITC) - bailable offence or not - Section 132 of the Act lists 12 offences...

  3. Grant of Statutory Bail - availment of illegal Input Tax Credit - fake invoices - charge sheet not filed within the statutory period of 90 days - Section 132 (1) (i) of...

  4. Anticipatory Bail - input tax credit - continuous issuance of fake invoices without actual supply of goods - offence punishable u/s 137 of Goods and Services Tax Act,...

  5. Grant of Bail - availment of input tax credit - offences u/s 132 (1)(b)(c) & (d) of GST - the matter is still at the stage of investigation and having regard to the...

  6. Seeking grant of Anticipatory Bail - It is apposite to note that as per Sec. 132 of CGST Act, 2017 issuance of invoice or bill without supply of goods or services and...

  7. Grant of pre-arrest/anticipatory bail - wrongful availment of input tax credit - the applicant does not deserve to be protected by prearrest bail

  8. Grant of Bail - Validity of section 132(1)(b) and (c) of the Central Goods and Services Tax Act, 2017 - power under Section 69 of the CST Act - arrest for alleged...

  9. Grant of Bail - offence punishable u/s 132 of GST - admittedly, charge sheet has not been filed, therefore, right of `default bail' accrued to the applicant after...

  10. Grant of Bail - allegation of bogus input tax credit - For the purpose of granting or refusing bail there is no classification of the offences except the ban under...

 

Quick Updates:Latest Updates