https://www.taxtmi.com/caselaws?id=412229 Bail was refused in a GST prosecution where the material, including witness statements and documents, indicated prima facie involvement in alleged fraudulent invoicing and wrongful input tax credit. The Court treated the matter as a serious economic offence and noted that the investigation was at an early stage. It further held that non-completion of assessment proceedings did not create an absolute bar to arrest or prosecution, and the absence of proceedings under sections 73 and 74 did not by itself defeat consideration of the offence for bail purposes. en-us Thu, 14 Jan 2021 00:00:00 +0530 Tue, 14 Sep 2021 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412229 Bail was refused in a GST prosecution where the material, including witness statements and documents, indicated prima facie involvement in alleged fraudulent invoicing and wrongful input tax credit. The Court treated the matter as a serious economic offence and noted that the investigation was at an early stage. It further held that non-completion of assessment proceedings did not create an absolute bar to arrest or prosecution, and the absence of proceedings under sections 73 and 74 did not by itself defeat consideration of the offence for bail purposes. Case-Laws GST Thu, 14 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412229