GST bail refused on third application where alleged fake firms and wrongful input tax credit drove the prosecution.

Bail in a GST prosecution was refused on a third application where allegations concerned creation of multiple firms for wrongful availment and utilisation of input tax credit. The Court considered the opposition of the Union of India and found no basis to entertain the renewed request for bail. Relief was therefore declined to the petitioner.

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Issues: Whether the petitioner was entitled to bail in connection with the alleged offence under the Goods and Services Tax Act, 2017.

Analysis: The application was a third bail application. The allegations involved creation of multiple firms for alleged wrongful availment and utilization of input tax credit to a substantial amount. The Court considered the opposition raised on behalf of the Union of India and found no reason to entertain the request for bail.

Conclusion: The bail application was rejected and relief was declined to the petitioner.

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