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GST - Highlights / Catch Notes

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Grant of anticipatory bail - The offence of fake ITC bill u/s ...


Anticipatory bail denied for alleged fake ITC bill issuance u/s 132 due to seriousness and economic impact.

February 13, 2021

Case Laws     GST     DSC

Grant of anticipatory bail - The offence of fake ITC bill u/s 132 is not dependent upon the adjudication proceedings. Considering the seriousness of offence and the modus operandi in commission of said offence and the fact that it caused grave economic loss to exchequer, the applicants/accused are not entitled to be released on anticipatory bail - DSC

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