https://www.taxtmi.com/caselaws?id=400816 Bail was refused in an alleged GST fraud involving circular trading and fraudulent input tax credit, as the accused was treated as the principal participant in non-genuine transactions supported by invoices without actual supply. The court noted his lack of cooperation, failure to produce relevant documents, and inability to facilitate the investigation, which weighed against release. Parity was rejected because his role was distinguished from that of co-accused. The plea that prior notice and adjudication were required before arrest was also declined, the court treating the alleged conduct as a grave economic offence involving substantial inadmissible ITC. en-us Tue, 17 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400816 Bail was refused in an alleged GST fraud involving circular trading and fraudulent input tax credit, as the accused was treated as the principal participant in non-genuine transactions supported by invoices without actual supply. The court noted his lack of cooperation, failure to produce relevant documents, and inability to facilitate the investigation, which weighed against release. Parity was rejected because his role was distinguished from that of co-accused. The plea that prior notice and adjudication were required before arrest was also declined, the court treating the alleged conduct as a grave economic offence involving substantial inadmissible ITC. Case-Laws GST Tue, 17 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400816