https://www.taxtmi.com/caselaws?id=339320 Anticipatory bail under Section 438 CrPC was refused in a case involving alleged manipulation of tax challans and fraud on the State. Investigation showed that challans were initially prepared for smaller amounts, tax was deposited on that basis, and higher figures were later inserted before submission to the tax authority. A witness statement indicated that challans were received in duly filled form from persons connected with the enterprises and returned after deposit, supporting prima facie complicity. Given the nature of the allegations and the investigative material, custodial interrogation was considered necessary, and anticipatory bail was declined. en-us Fri, 17 Feb 2017 00:00:00 +0530 Thu, 23 Feb 2017 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339320 Anticipatory bail under Section 438 CrPC was refused in a case involving alleged manipulation of tax challans and fraud on the State. Investigation showed that challans were initially prepared for smaller amounts, tax was deposited on that basis, and higher figures were later inserted before submission to the tax authority. A witness statement indicated that challans were received in duly filled form from persons connected with the enterprises and returned after deposit, supporting prima facie complicity. Given the nature of the allegations and the investigative material, custodial interrogation was considered necessary, and anticipatory bail was declined. Case-Laws VAT and Sales Tax Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339320