Seeking Grant of Bail - duty evasion by generating goods-less ...
Case Laws GST
June 8, 2021
Seeking Grant of Bail - duty evasion by generating goods-less invoices leading to revenue loss - Evidently, in contra distinction with the word make, signs, seal, execute or authors, the legislature has opted to use word ‘issues’. As per Oxforddictonary.com, the meaning of word ‘issues’ is : the act of supplying or making available things for people to buy ,or use. Therefore, considering the material available on record, it cannot be contended by the Ld. defence counsel that applicant was not involved in supplying or making available fake/forged goods less invoices. - applicant/accused is not entitled for grant of bail. - DSC
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