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Seeking grant of bail - Evasion of GST - The High Court ...


Bail Granted in GST Evasion Case Due to Lack of Evidence, Procedural Lapses, and Forgery Concerns in Prosecution's Case.

April 15, 2024

Case Laws     GST     HC

Seeking grant of bail - Evasion of GST - The High Court identified several deficiencies in the prosecution's case. Firstly, the absence of prior sanction from the Commissioner for prosecuting GST offenses undermined the validity of the charges. Additionally, discrepancies in the applicant's signature on official documents raised suspicions of forgery, casting doubt on the prosecution's claims. Furthermore, the inadequacy of evidence presented during the trial, highlighted by admissions from a prosecution witness, further weakened the case against the applicant. Consequently, the High Court allowed the applicant's bail application, emphasizing the lack of concrete evidence and procedural lapses in the prosecution's case.

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