Grant of Bail - Input Tax Credit - presence of ground of parity ...

Case Laws GST

November 19, 2020

Grant of Bail - Input Tax Credit - presence of ground of parity - GST Evasion - Here in this case as prayed on behalf of accused to grant bail on the ground of parity with the other co-accused persons, the ground of parity is not available here since accused, unlike the co-accused persons, despite his arrest in this case has not co-operated with the investigation and he even refused to give his statement. He even has not provided the Telly data in order to help in completing the investigation. There is nothing which accused has offered to deposit with the complainant in lieu of his evasion of GST - Parity also not available on the ground that accused firm has been most of the time falls under level 1 or level 2 but not paid any tax in cash but shown the same to have been paid in their returns. - DSC

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Grant of Bail - Input Tax Credit - presence of ground of parity ...

Case Laws GST

November 19, 2020

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