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GST - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

Grant of Regular Bail - fraudulent passing of Input Tax Credit ...

Case Laws     GST

May 11, 2024

Grant of Regular Bail - fraudulent passing of Input Tax Credit without actual supply of goods - While acknowledging the seriousness of the charges, the court noted the absence of concrete evidence supporting the prosecution's claim that the petitioner might tamper with witnesses. It cautioned against denying bail solely based on the severity of the accusations. The court stressed the discretionary nature of bail jurisdiction, urging careful consideration of individual rights and societal interests. The court imposed specific conditions on the petitioner's bail.

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