https://www.taxtmi.com/caselaws?id=397081 In a GST fake-invoice and bogus Input Tax Credit prosecution, the HC held that bail could be refused where the record disclosed a prima facie substantial economic offence involving fictitious firms, fake invoices, wrongful credit availment and passing on of credit. The court relied on active involvement, alleged tax evasion, non-cooperation with investigation, the presence of co-accused still at large, and the risk of tampering with evidence or influencing witnesses. It also rejected the argument that arrest or prosecution was impermissible because assessment or tax determination had not been completed, holding that offences under the GST regime may proceed once sufficient grounds exist. Bail was therefore rejected. en-us Mon, 27 Jul 2020 00:00:00 +0530 Wed, 19 Mar 2025 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397081 In a GST fake-invoice and bogus Input Tax Credit prosecution, the HC held that bail could be refused where the record disclosed a prima facie substantial economic offence involving fictitious firms, fake invoices, wrongful credit availment and passing on of credit. The court relied on active involvement, alleged tax evasion, non-cooperation with investigation, the presence of co-accused still at large, and the risk of tampering with evidence or influencing witnesses. It also rejected the argument that arrest or prosecution was impermissible because assessment or tax determination had not been completed, holding that offences under the GST regime may proceed once sufficient grounds exist. Bail was therefore rejected. Case-Laws GST Mon, 27 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397081