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GST - Highlights / Catch Notes

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Cancellation of Bail granted - Failure to deposit amount as a ...

GST

May 3, 2022

Cancellation of Bail granted - Failure to deposit amount as a pre-condition of Bail - Adjustment of amount with input tax credit (ITC) instead of depositing in Cash - The petitioner having fulfilled the condition of deposit of the amount partly by cash ledger and partly by debit ledger of the ITC it cannot be said that the petitioner has failed to fulfil the conditions imposed on him. - Order of cancellation of Bail quashed - HC

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