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GST - Highlights / Catch Notes

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Seeking grant of anticipatory bail - shell firms/entities - tax ...

GST

September 24, 2022

Seeking grant of anticipatory bail - shell firms/entities - tax evasion - Merely, because statement of the accused has to be recorded, is not a reason for declining pre arrest bail to the accused. Further, the stand of the IO that accused is required to be arrested, while apparently, no decision in that regard has been taken by the competent authority under the Act, further strengthens the claim of the applicants. - DSC

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