https://www.taxtmi.com/caselaws?id=392850 Anticipatory bail was refused in a CGST investigation alleging issuance of fake GST invoices and evasion of tax. The court treated the applicant's statement under investigation, the accountant's statement, and seized account books and registers as material showing a systematic scheme to issue fake invoices and defraud the exchequer. The plea that the statement was obtained under coercion was not accepted at that stage, as the applicant had been given time to join investigation and had court protection. On the available material, the court held that discretionary pre-arrest relief was not justified and dismissed the application. en-us Thu, 20 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392850 Anticipatory bail was refused in a CGST investigation alleging issuance of fake GST invoices and evasion of tax. The court treated the applicant's statement under investigation, the accountant's statement, and seized account books and registers as material showing a systematic scheme to issue fake invoices and defraud the exchequer. The plea that the statement was obtained under coercion was not accepted at that stage, as the applicant had been given time to join investigation and had court protection. On the available material, the court held that discretionary pre-arrest relief was not justified and dismissed the application. Case-Laws GST Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392850