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GST - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Bail application - Input Tax Credit - availment of input tax ...

GST

August 1, 2022

Bail application - Input Tax Credit - availment of input tax credit - fake firms/non-existent firms - Taking into consideration the provisions of law and the fact that the Commissioner is empowered to recover the due amount and propose for abating the proceedings and as the trial will take its own time to conclude, this Court finds this to be a fit case where discretion could be exercised in favour of the applicant - The applicant is in jail since 18.2.2022 and has no criminal history. - Bail application allowed. - HC

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