https://www.taxtmi.com/caselaws?id=376464 Regular bail was declined in a case alleging GST evasion through bogus firms, invoice issuance without supply of goods, and wrongful availing of input tax credit. The Court relied on the petitioner's statement recorded during investigation, including admissions that no goods were physically received or sold and that no GST return was filed. Given the statutory power of arrest for offences under Section 132(1)(a), (b) and (c) of the GST Act and the material collected during investigation, the Court found no ground to enlarge the petitioner on bail. The bail application was rejected. en-us Tue, 26 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376464 Regular bail was declined in a case alleging GST evasion through bogus firms, invoice issuance without supply of goods, and wrongful availing of input tax credit. The Court relied on the petitioner's statement recorded during investigation, including admissions that no goods were physically received or sold and that no GST return was filed. Given the statutory power of arrest for offences under Section 132(1)(a), (b) and (c) of the GST Act and the material collected during investigation, the Court found no ground to enlarge the petitioner on bail. The bail application was rejected. Case-Laws GST Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376464