https://www.taxtmi.com/caselaws?id=399596 Pre-arrest bail was refused where the investigation disclosed a prima facie case of circular trading and wrongful availment of input tax credit through invoices unsupported by actual movement or receipt of goods. The Court held that offences under the CGST Act and assessment proceedings operate in distinct fields, and that arrest need not await completion of assessment or prior FIR registration. Custodial interrogation was justified to prevent disappearance or tampering of evidence, so coercive action against the principal applicant was upheld. Relief was granted to the second applicant because her role was found to be that of a dormant partner with no day-to-day operational involvement. en-us Tue, 18 Aug 2020 00:00:00 +0530 Thu, 20 Mar 2025 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399596 Pre-arrest bail was refused where the investigation disclosed a prima facie case of circular trading and wrongful availment of input tax credit through invoices unsupported by actual movement or receipt of goods. The Court held that offences under the CGST Act and assessment proceedings operate in distinct fields, and that arrest need not await completion of assessment or prior FIR registration. Custodial interrogation was justified to prevent disappearance or tampering of evidence, so coercive action against the principal applicant was upheld. Relief was granted to the second applicant because her role was found to be that of a dormant partner with no day-to-day operational involvement. Case-Laws GST Tue, 18 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399596