https://www.taxtmi.com/caselaws?id=412231 Anticipatory bail in a GST prosecution may be refused where the material collected in search and investigation indicates prima facie large-scale evasion through allegedly non-existent entities and bogus invoices. The court considered the seriousness of the allegations, the alleged wrongful input tax credit, statements recorded under GST summons, and the possibility of further investigation, and found that cooperation by the applicant did not outweigh the need for deeper inquiry. The request for anticipatory bail was rejected because the alleged offences were treated as cognizable and non-bailable and custodial interrogation was considered necessary. en-us Fri, 20 Aug 2021 00:00:00 +0530 Tue, 14 Sep 2021 08:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412231 Anticipatory bail in a GST prosecution may be refused where the material collected in search and investigation indicates prima facie large-scale evasion through allegedly non-existent entities and bogus invoices. The court considered the seriousness of the allegations, the alleged wrongful input tax credit, statements recorded under GST summons, and the possibility of further investigation, and found that cooperation by the applicant did not outweigh the need for deeper inquiry. The request for anticipatory bail was rejected because the alleged offences were treated as cognizable and non-bailable and custodial interrogation was considered necessary. Case-Laws GST Fri, 20 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412231