GST - Highlights / Catch Notes
GST - Seeking grant of Bail - illegally claiming Input Tax Credit (ITC)...
Seeking grant of Bail - illegally claiming Input Tax Credit (ITC) on the basis of false invoices - It is a settled law which has been reiterated by the Apex Court in number of judicial pronouncements that the purpose of custody of an accused is only to aid investigation. The custodial detention is not to be used as a tool for pre-trial punishment. Since, the custody of the accused is no longer required for aiding the investigation, therefore, no ground is made out for keeping him further detained in custody. - DSC