https://www.taxtmi.com/caselaws?id=414808 Pre-arrest bail was refused because the investigation material, including delivery challans, warehouse and transport records, and GST correspondence, prima facie supported the prosecution version that goods were delivered at the applicant's instance. The Court found that the complainant's earlier GST communication aligned with the alleged supply chain, while the later clarification did not satisfactorily explain the inconsistency. On that material, the ingredients of cheating were held to be prima facie made out, and the applicant's denial did not displace the prosecution case at the anticipatory bail stage. en-us Thu, 28 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414808 Pre-arrest bail was refused because the investigation material, including delivery challans, warehouse and transport records, and GST correspondence, prima facie supported the prosecution version that goods were delivered at the applicant's instance. The Court found that the complainant's earlier GST communication aligned with the alleged supply chain, while the later clarification did not satisfactorily explain the inconsistency. On that material, the ingredients of cheating were held to be prima facie made out, and the applicant's denial did not displace the prosecution case at the anticipatory bail stage. Case-Laws GST Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414808