2023 (1) TMI 1168

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..... Rs.70 Lakhs is not liable to be sustained and is hereby set aside. The rest of the conditions in the impugned order are sustained - appeal allowed. - HON'BLE MR. JUSTICE KRISHNA MURARI AND HON'BLE MRS. JUSTICE B.V. NAGARATHNA For Petitioner(s) Mr. Himanshu Tyagi, AOR Mrs. Poonam Sharma., Adv. Mr. Moksh Tyagi, Adv. For Respondent(s) Mr. K.M. Nataraj, A.S.G. Mr. Mukesh Kumar .....

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..... e release as a pre-requisite condition for the bail is not sustainable inasmuch as the First Information Report was in respect of wrongfully availing the Input Tax Credit of Rs.6,95,32,472/. It is further submitted that there is no final assessment in this regard under the GST Act. Hence it cannot be presumed that the appellant is under a legal liability to pay the said amount. As an officer .....

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