2024 (10) TMI 1502 - HC - GST

Alleged availment of fake input tax credit by the petitioner - threshold limit of 500 lakhs crossed or not - Section 132(5) of the Central Goods and Services Act, 2017 - HELD THAT - As on today, there is no apprehension that the petitioner is being arrested by the respondent. However, it is made clear that if the respondent intends to arrest the petitioner, the respondent shall give 48 hours prior notice to the petitioner on his registered email. The petition is disposed of with liberty to the petitioner to approach this Court if the occasion arises.

Summary

The High Court of Bombay heard a case regarding alleged fake input tax credit under the Central Goods and Services Act, 2017. The respondent stated that the petitioner has not crossed the limit of 500 lakhs in availing fake credit and is not currently intending to arrest the petitioner. The investigation is ongoing, and if necessary, the respondent will follow specific guidelines before any arrest. The petitioner is not currently at risk of arrest, but if it becomes necessary, a 48-hour notice will be given. The petition was disposed of with liberty for the petitioner to approach the Court if needed, noting that the case was not heard on merit.