https://www.taxtmi.com/caselaws?id=414862 Prima facie material of fraudulent input tax credit under the GST regime justified refusal of anticipatory bail. The Court relied on search proceedings, summons, statements attributed to the applicant, and investigative material suggesting invoicing without corresponding movement of goods and without payment to some suppliers. Although the applicant retracted statements and claimed the transactions were genuine and documentary in nature, the Court accepted the prosecution case that custodial interrogation was necessary for effective inquiry into the alleged GST fraud. Anticipatory bail was therefore declined. en-us Thu, 23 Sep 2021 00:00:00 +0530 Fri, 28 Mar 2025 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414862 Prima facie material of fraudulent input tax credit under the GST regime justified refusal of anticipatory bail. The Court relied on search proceedings, summons, statements attributed to the applicant, and investigative material suggesting invoicing without corresponding movement of goods and without payment to some suppliers. Although the applicant retracted statements and claimed the transactions were genuine and documentary in nature, the Court accepted the prosecution case that custodial interrogation was necessary for effective inquiry into the alleged GST fraud. Anticipatory bail was therefore declined. Case-Laws GST Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414862