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    <title>2020 (9) TMI 635 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>Anticipatory bail was refused in a prosecution alleging cheating and forgery because the Court found a prima facie case of fabrication of an E-way bill and creation of false evidence. The electronic record showed the complainant had rejected the E-way bill the next day, and the petitioners could not satisfactorily explain why GST was deposited on a rejected bill. On that material, the Court held that the filing of GST returns appeared intended to create supporting evidence, and declined pre-arrest protection.</description>
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      <link>https://www.taxtmi.com/caselaws?id=398516</link>
      <description>Anticipatory bail was refused in a prosecution alleging cheating and forgery because the Court found a prima facie case of fabrication of an E-way bill and creation of false evidence. The electronic record showed the complainant had rejected the E-way bill the next day, and the petitioners could not satisfactorily explain why GST was deposited on a rejected bill. On that material, the Court held that the filing of GST returns appeared intended to create supporting evidence, and declined pre-arrest protection.</description>
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      <pubDate>Mon, 07 Sep 2020 00:00:00 +0530</pubDate>
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