https://www.taxtmi.com/caselaws?id=297602 The court dismissed the anticipatory bail applications of a husband and wife who sought relief under sections 132(5) and 137 of the Central Goods and Services Tax Act, 2017. The court found prima facie evidence of their involvement in issuing fake tax invoices and availing ineligible Input Tax Credit through their company. Despite the wife's claim of being a housewife with no role in the business, evidence suggested her active participation in financial transactions. The court emphasized the seriousness of the allegations, lack of cooperation with the investigation, and the necessity of custodial interrogation, leading to the rejection of bail to prevent hindrance to the ongoing investigation. en-us Tue, 15 Dec 2020 00:00:00 +0530 Tue, 14 Sep 2021 08:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297602 The court dismissed the anticipatory bail applications of a husband and wife who sought relief under sections 132(5) and 137 of the Central Goods and Services Tax Act, 2017. The court found prima facie evidence of their involvement in issuing fake tax invoices and availing ineligible Input Tax Credit through their company. Despite the wife's claim of being a housewife with no role in the business, evidence suggested her active participation in financial transactions. The court emphasized the seriousness of the allegations, lack of cooperation with the investigation, and the necessity of custodial interrogation, leading to the rejection of bail to prevent hindrance to the ongoing investigation. Case-Laws GST Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297602