https://www.taxtmi.com/caselaws?id=403549 Bail under the CGST Act was refused in a case alleging bogus firms, fake input tax credit and fraudulent refund claims, because the investigation was still ongoing and the material indicated active involvement in creating and operating the firms through concealed identity and electronic communications. The Court treated the allegations as a serious economic offence involving substantial tax evasion and held that release on bail carried a real risk of absconding, tampering with electronic evidence and influencing witnesses. It also held that the challenge to the vires of Sections 69 and 132 did not, by itself, justify bail, and found the case fit for arrest in exceptional circumstances. en-us Thu, 28 Jan 2021 00:00:00 +0530 Mon, 24 Mar 2025 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403549 Bail under the CGST Act was refused in a case alleging bogus firms, fake input tax credit and fraudulent refund claims, because the investigation was still ongoing and the material indicated active involvement in creating and operating the firms through concealed identity and electronic communications. The Court treated the allegations as a serious economic offence involving substantial tax evasion and held that release on bail carried a real risk of absconding, tampering with electronic evidence and influencing witnesses. It also held that the challenge to the vires of Sections 69 and 132 did not, by itself, justify bail, and found the case fit for arrest in exceptional circumstances. Case-Laws GST Thu, 28 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403549