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GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Application for pre-arrest bail - Fraudulent availment of ITC - ...


Pre-arrest bail sought for fraudulent Input Tax Credit claim; applicant uncooperative in summons response. Can seek anticipatory bail later.

March 16, 2023

Case Laws     GST     HC

Application for pre-arrest bail - Fraudulent availment of ITC - The applicant is not cooperating even for the purpose of recording his statement pursuant to the issuance of the summons to witness. - Undoubtedly, after recording the statement, if the first respondent had reason to believe that the arrest is imperative, the applicant may at that stage have an apprehension that he is likely to be arrested. It is open for the applicant at the appropriate stage to apply for anticipatory bail - HC

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