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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Seeking grant of Bail - availment of irregular input tax credit ...

Case Laws     GST

November 20, 2021

Seeking grant of Bail - availment of irregular input tax credit - there was neither any purchase nor sale of goods and that the transactions were made only on paper with a view to illegally avail ITC - the petitioner has been successful in making out a good case for his release on bail. On the other hand, the prosecution has failed to satisfy the court as to how it would be prejudiced by grant of bail to the petitioner - HC

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