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GST - Highlights / Catch Notes

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Maintainability of second bail application - Seeking grant of ...

Case Laws     GST

April 9, 2022

Maintainability of second bail application - Seeking grant of bail - availment of wrongful ITC - outward supply by issuing fake invoices - In the absence of any changed circumstances and in view of the fact that prima facie case is made out for alleged GST evasion of a high magnitude on the part of the applicant and as the investigation is still underway, the applicant cannot be released on bail - DSC

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