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GST - Highlights / Catch Notes

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Seeking grant of bail - wrongful availment and utilization of ...

Case Laws     GST

March 12, 2022

Seeking grant of bail - wrongful availment and utilization of Input Tax Credit (ITC) - For grant of bail it is necessary to take into account the apprehension of the respondent that the petitioner who has floated fictitious companies and create records, if let out on bail will tamper the evidence. Since the investigation has entered the crucial stage, the release of the petitioner at this stage will lead to tampering of evidence. - Petition dismissed - HC

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