2019 (2) TMI 1720 - HC - GST

Grant of Regular Bail - offence under Sections 132(1)(b)(c)(d)(f)(i) (i) of the Central Goods and Service Tax Act, 2017 read with Section 132(1), (i) (iv) of Central Goods and Service Tax Act, 2017 - HELD THAT - As per the prosecution story, accused in connivance with each other had created thirty five fake firms and after making fake entries had issued invoices involving tax amount of more than Rupees ten crores. The firms were misused for evading G.S.T input taxes by the petitioners. Since, bail petition filed by the co-accused has been dismissed by this court, this petition is also liable to be dismissed.

Summary

The Rajasthan High Court dismissed a bail petition filed under Section 439 of the Code of Criminal Procedure, 1973 in Criminal Complaint No.35/2018 for offences under the Central Goods and Service Tax Act, 2017. The accused were involved in creating fake firms to evade GST input taxes amounting to over Rupees ten crores. The bail petition was dismissed as the co-accused's petition had already been rejected.