Seeking grant of bail - Conspiracy - Illegal and fraudulent ...

Bail Granted in GST Fraud Case: No Legal Barrier to Retract Statements Made u/s 70 of CGST Act.

August 10, 2022

Case Laws GST DSC

Seeking grant of bail - Conspiracy - Illegal and fraudulent availment of fake Input Tax Credit - It is pertinent to observe that Section 70 of CGST Act provides for recording of statements with regard to the proceedings under the Act. This section nowhere specifically says that such statements can be used against the maker of such statements during the trial. The complainant has not pointed out any legal provision which makes it impossible for the maker of the statement under Section 70 of CGST Act to retract the same - The complainant department has not given any specific reason why the accused was not summoned after 22.06.2022. - Bail allowed - DSC

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Seeking grant of bail - Conspiracy - Illegal and fraudulent ...

Bail Granted in GST Fraud Case: No Legal Barrier to Retract Statements Made u/s 70 of CGST Act.

August 10, 2022

Case Laws GST DSC

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