https://www.taxtmi.com/caselaws?id=297601 Allegations of fraudulent availing and passing on of input tax credit under the GST regime were treated as a serious economic offence because the record indicated invoice transactions without corresponding movement of goods and consequential revenue loss. The applicant's repeated non-compliance with summons, failure to furnish documents, and conduct suggesting evasion of arrest were relied on to show lack of cooperation with the investigation. Applying the settled approach that deep-rooted economic offences and investigation prejudice warrant strict scrutiny, the court refused anticipatory bail and rejected the application. en-us Fri, 04 Dec 2020 00:00:00 +0530 Tue, 14 Sep 2021 08:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297601 Allegations of fraudulent availing and passing on of input tax credit under the GST regime were treated as a serious economic offence because the record indicated invoice transactions without corresponding movement of goods and consequential revenue loss. The applicant's repeated non-compliance with summons, failure to furnish documents, and conduct suggesting evasion of arrest were relied on to show lack of cooperation with the investigation. Applying the settled approach that deep-rooted economic offences and investigation prejudice warrant strict scrutiny, the court refused anticipatory bail and rejected the application. Case-Laws GST Fri, 04 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297601