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GST - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Seeking protection form arrest - The matter involves availment ...


Court Denies Arrest Protection in Tax Credit Case, Prioritizes National Interest Over Individual Liberty Concerns. Investigation to Proceed.

October 8, 2021

Case Laws     GST     DSC

Seeking protection form arrest - The matter involves availment of huge amount of tax input credit. Therefore, a thorough investigation is certainly required. Any protection granted to the applicant from arrest would rather, be a sure impediment in such investigation. Such being the position, the submission of the applicant that personal liberty of an individual needs to be given paramount importance need not be given undue significance. Rather, the interest of the nation and society cannot be overlooked in such cases. - DSC

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