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        Case ID :
        GST

        Grant of Bail - wrongful availment of input tax credit - When...

        Court Justifies Arrest u/s 69 CGST Act; Rejects Argument on Clubbing Wrongful Activities of Distinct Entities.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Grant of Bail - wrongful availment of input tax credit - When the material available on record is viewed from this angle it becomes clear that the contention raised on behalf of the petitioner regarding non-availability of provision in the CGST Act for clubbing the wrongful activities of distinct legal persons, by relying upon certain provisions of the Income Tax Act and other legislations, cannot hold water and it cannot be said that respondent No. 2 wrongly exercised the power to arrest under Section 69 of the CGST Act, in the face of the material available on record at this stage with the said respondent - HC
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