https://www.taxtmi.com/caselaws?id=379362 Anticipatory bail was refused in a GST prosecution alleging fraudulent availment of input tax credit without actual supply of goods. The Court relied on witness statements and material indicating dummy or non-existent entities, treated the case as an economic offence, and noted the applicant's earlier similar allegation. As the investigation was at an early stage and there was a reasonable apprehension of tampering with evidence or influencing witnesses, the Court found no basis to grant the discretionary relief. Anticipatory bail was declined. en-us Fri, 08 Mar 2019 00:00:00 +0530 Sat, 08 Mar 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379362 Anticipatory bail was refused in a GST prosecution alleging fraudulent availment of input tax credit without actual supply of goods. The Court relied on witness statements and material indicating dummy or non-existent entities, treated the case as an economic offence, and noted the applicant's earlier similar allegation. As the investigation was at an early stage and there was a reasonable apprehension of tampering with evidence or influencing witnesses, the Court found no basis to grant the discretionary relief. Anticipatory bail was declined. Case-Laws GST Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379362