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        GST

        Anticipatory bail granted in a case involving fraudulent...

        Anticipatory bail allowed for fraudulently availing Input Tax Credit sans actual goods supply, with terms & conditions.

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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.

        Anticipatory bail granted in a case involving fraudulent availing of Input Tax Credit and passing it without actual supply of goods. Provisions of CST Act, CGST Act, and judgments in related cases were considered. The High Court observed the issue of anticipatory bail in CGST offenses as unsettled and exercised discretion. Bail granted subject to terms and conditions, as the facts were similar to a previous case where bail was allowed for fraudulently availing Input Tax Credit exceeding Rs. 5 lakhs u/s 132 of TGST Act.

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