https://www.taxtmi.com/caselaws?id=404070 Anticipatory bail under the CGST Act was granted where allegations concerned fraudulent input tax credit and refund through alleged bogus exports, but the material already collected showed registered suppliers, valid identification and bank accounts, GST returns, export transactions and banking trail of foreign buyer payments. Because the investigating agency had already carried out raids, seized records and electronic devices, and the petitioner had been examined during investigation, custodial interrogation was not shown to be necessary. Bail was therefore allowed subject to cooperation with the investigation and standard conditions against influencing witnesses or tampering with evidence. en-us Thu, 11 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404070 Anticipatory bail under the CGST Act was granted where allegations concerned fraudulent input tax credit and refund through alleged bogus exports, but the material already collected showed registered suppliers, valid identification and bank accounts, GST returns, export transactions and banking trail of foreign buyer payments. Because the investigating agency had already carried out raids, seized records and electronic devices, and the petitioner had been examined during investigation, custodial interrogation was not shown to be necessary. Bail was therefore allowed subject to cooperation with the investigation and standard conditions against influencing witnesses or tampering with evidence. Case-Laws GST Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404070