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GST - Highlights / Catch Notes

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Seeking grant of anticipatory bail - availment of illegal input ...

Case Laws     GST

October 20, 2022

Seeking grant of anticipatory bail - availment of illegal input tax credit - non-existent firms - once the necessary documents, information has already been provided to the Department regarding the alleged evasion of tax under Input Tax Credit facility, if at all applicant is required to join the investigation, he to my mind is entitled to protection against any possible arrest, particularly when officers/officials of the companies have been rendering all necessary information/ documents to the Department - DSC

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