https://www.taxtmi.com/caselaws?id=298791 Bail was granted to a petitioner accused under the Odisha GST Act, 2017, after the Court noted prolonged custody of about one year, completion of investigation, and allegations based largely on statements, fake invoicing and bogus input tax credit. The Court also considered the contention that the alleged liability was revenue neutral and that the figures relied on had not been determined through assessment proceedings. On the stage of the case and the nature of the accusation, it found release appropriate and imposed strict conditions to secure appearance, cooperation and preservation of evidence. en-us Fri, 22 Jan 2021 00:00:00 +0530 Fri, 21 Mar 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298791 Bail was granted to a petitioner accused under the Odisha GST Act, 2017, after the Court noted prolonged custody of about one year, completion of investigation, and allegations based largely on statements, fake invoicing and bogus input tax credit. The Court also considered the contention that the alleged liability was revenue neutral and that the figures relied on had not been determined through assessment proceedings. On the stage of the case and the nature of the accusation, it found release appropriate and imposed strict conditions to secure appearance, cooperation and preservation of evidence. Case-Laws GST Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298791