Seeking grant of Anticipatory Bail - availing input tax credit ...

Court Denies Anticipatory Bail for Alleged Fraudulent Input Tax Credit Claims; Notes Lack of Cooperation with Investigation.

October 25, 2021

Case Laws GST HC

Seeking grant of Anticipatory Bail - availing input tax credit either using the invoices or bills or fraudulently availing such input tax credit without any invoice or bill - The conduct of the petitioner in not cooperating with the Investigating Officer is to be taken into consideration while deciding this petition. Initially the raid was held on few premises belonging to the petitioner on 28.11.2020 and the petitioner appeared before the Investigating Officer on few days, but thereafter, it is stated that he is avoiding to appear before the Investigating Officer. The delay in conducting investigation in these types of cases will have its own effects. - The petitioner is not entitled for grant of anticipatory bail - HC

View Source

← Previous Next →

Seeking grant of Anticipatory Bail - availing input tax credit ...

Court Denies Anticipatory Bail for Alleged Fraudulent Input Tax Credit Claims; Notes Lack of Cooperation with Investigation.

October 25, 2021

Case Laws GST HC

You may also like:

Anticipatory bail granted in a case involving fraudulent availing of Input Tax Credit and passing it without actual supply of goods. Provisions of CST Act, CGST Act, and...

Grant of Regular Bail - fraudulent passing of Input Tax Credit without actual supply of goods - While acknowledging the seriousness of the charges, the court noted the...

Blocked input tax credit - issuance of credit notes by the supplier - denial of Input Tax Credit with regard to certain inputs - Both parties presented their arguments,...

Seeking grant of anticipatory bail - allegation of passing the ineligible input tax credit from and to non existing firms - This Court is not inclined to grant...

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

Seeking grant of bail - Legality of arrest without assessing tax liability - Claiming fake input tax credits, without actually supplying goods - The High Court observed...

Anticipatory Bail - input tax credit - continuous issuance of fake invoices without actual supply of goods - offence punishable u/s 137 of Goods and Services Tax Act,...

Input tax credit - eligibility of benefit of input tax credit claimed after six months from the date of invoice - the Apex court has held that credit is indefeasible....

The High Court set aside the assessment order denying input tax credit to the petitioner u/s 16(4) of the CGST/SGST Acts. It directed the authorities to consider the...

Grant of anticipatory bail - Money Laundering - siphoning off of funds - The court interprets Section 3 of the PMLA Act, emphasizing that it encompasses individuals who...

Seeking grant of anticipatory bail - fraudulent availment of inadmissible Input Tax Credit (ITC) - bailable offence or not - Section 132 of the Act lists 12 offences...

The Punjab and Haryana High Court considered a petition seeking anticipatory bail in a money laundering case involving scheduled offences. The court analyzed the...

Seeking grant of anticipatory bail - This case revolves around allegations of a sophisticated money laundering scheme linked to illegal coal levy collection. The court...

Seeking grant of bail - fraudulent availment and passing of input tax credit of G.S.T - The High court noted the significant amount of incriminating evidence collected...

Seeking grant of bail - Money Laundering - The Court observed that the applicant held directorial positions in companies allegedly involved in fraudulent activities. The...

Quick Updates: