https://www.taxtmi.com/caselaws?id=388630 In a prosecution alleging wrongful availment of input tax credit on forged invoices under the IPC and the Jharkhand GST Act, the HC held that anticipatory bail could be granted on stringent terms where liberty had to be balanced against investigation. The petitioners' submission that GST prosecution should ordinarily follow adjudication under assessment provisions was considered alongside their willingness to reverse the disputed credit. Relief was therefore made conditional on surrender before the trial court, furnishing bail bonds, reversal or deposit of the input tax credit in instalments, cooperation with the investigating agency, and compliance with the statutory bail conditions. en-us Mon, 23 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388630 In a prosecution alleging wrongful availment of input tax credit on forged invoices under the IPC and the Jharkhand GST Act, the HC held that anticipatory bail could be granted on stringent terms where liberty had to be balanced against investigation. The petitioners' submission that GST prosecution should ordinarily follow adjudication under assessment provisions was considered alongside their willingness to reverse the disputed credit. Relief was therefore made conditional on surrender before the trial court, furnishing bail bonds, reversal or deposit of the input tax credit in instalments, cooperation with the investigating agency, and compliance with the statutory bail conditions. Case-Laws GST Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388630