The High Court considered a case involving fraudulent availing ...

Fraudulent availing of Input Tax Credit under sections 132(1)(b) & (c) and 132(1)(i) of CGST Act - Bail granted to accused

Case Laws GST

June 5, 2024

The High Court considered a case involving fraudulent availing and passing on of Input Tax Credit u/s 132(1)(b) & (c) and u/s 132(1)(i) of Central Goods & Service Tax Act, 2017, through creation of fake firms. After reviewing submissions and material on record, the Court granted bail to the applicants based on the nature of the offence, lack of evidence of fake firm creation devices, and the period spent in jail. The bail application was allowed with imposed conditions.

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The High Court considered a case involving fraudulent availing ...

Fraudulent availing of Input Tax Credit under sections 132(1)(b) & (c) and 132(1)(i) of CGST Act - Bail granted to accused

Case Laws GST

June 5, 2024

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