https://www.taxtmi.com/caselaws?id=297595 Anticipatory bail in an alleged GST evasion case was refused because the investigation disclosed a prima facie conspiracy involving dummy entities, inadmissible input tax credit, and significant tax loss. The court treated the applicant's limited co-operation during investigation as relevant against pre-arrest protection and held that the possibility of compounding did not outweigh the need for a full inquiry. It also rejected parity with regular bail because anticipatory bail and regular bail are governed by different considerations. On that basis, pre-arrest bail was declined. en-us Sat, 30 Jan 2021 00:00:00 +0530 Mon, 13 Sep 2021 09:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297595 Anticipatory bail in an alleged GST evasion case was refused because the investigation disclosed a prima facie conspiracy involving dummy entities, inadmissible input tax credit, and significant tax loss. The court treated the applicant's limited co-operation during investigation as relevant against pre-arrest protection and held that the possibility of compounding did not outweigh the need for a full inquiry. It also rejected parity with regular bail because anticipatory bail and regular bail are governed by different considerations. On that basis, pre-arrest bail was declined. Case-Laws GST Sat, 30 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297595