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GST - Highlights / Catch Notes

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Seeking grant of bail - irregular availment of Input Tax Credit ...

GST

March 12, 2022

Seeking grant of bail - irregular availment of Input Tax Credit - fake firms - The object of keeping the person in custody is to ensure his availability to face the trial and to receive the sentence that may be passed. The detention is not supposed to be punitive or preventive; thus this court is of the considered view that since the accused is languishing in judicial custody, his further incarceration would not serve any fruitful purpose. Thus, this court deems it appropriate to enlarge the petitioner on bail - HC

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