https://www.taxtmi.com/caselaws?id=412283 Anticipatory bail was refused in a GST investigation involving alleged circular trading and fraudulent input tax credit claims under the Central Goods and Services Tax Act, 2017. The court noted that the applicant was linked to the main accused, had initially joined the inquiry, but later repeatedly failed to appear despite summons and did not comply with an interim direction. Because the investigation was still at a nascent stage and the applicant's presence was considered necessary to trace the role of all persons involved, the applicant's conduct weighed against pre-arrest protection. Bail was therefore declined. en-us Wed, 20 Jan 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412283 Anticipatory bail was refused in a GST investigation involving alleged circular trading and fraudulent input tax credit claims under the Central Goods and Services Tax Act, 2017. The court noted that the applicant was linked to the main accused, had initially joined the inquiry, but later repeatedly failed to appear despite summons and did not comply with an interim direction. Because the investigation was still at a nascent stage and the applicant's presence was considered necessary to trace the role of all persons involved, the applicant's conduct weighed against pre-arrest protection. Bail was therefore declined. Case-Laws GST Wed, 20 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412283