https://www.taxtmi.com/caselaws?id=403894 The court dismissed the writ petition, upholding the legality of the petitioner's arrest under the Central Goods and Services Tax Act. It was determined that the input tax credit wrongly availed exceeded the threshold of Rs. 5 crores when considering the combined amount across the four distinct legal entities controlled by the petitioner. The court found no violation of the petitioner's rights under Article 21 of the Constitution of India and affirmed the Commissioner's decision to arrest the petitioner. The petitioner was not precluded from seeking bail before the competent court despite the dismissal of the writ petition. en-us Mon, 08 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403894 The court dismissed the writ petition, upholding the legality of the petitioner's arrest under the Central Goods and Services Tax Act. It was determined that the input tax credit wrongly availed exceeded the threshold of Rs. 5 crores when considering the combined amount across the four distinct legal entities controlled by the petitioner. The court found no violation of the petitioner's rights under Article 21 of the Constitution of India and affirmed the Commissioner's decision to arrest the petitioner. The petitioner was not precluded from seeking bail before the competent court despite the dismissal of the writ petition. Case-Laws GST Mon, 08 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403894