https://www.taxtmi.com/caselaws?id=418740 The Patiala House Court dismissed an anticipatory bail application in a GST evasion case involving clandestine manufacturing and sale under Section 132(1)(a) of the GST Act. The court distinguished this offense from documentary evidence-based GST violations, noting that Section 132(1)(a) cases rely primarily on ocular evidence from employees and persons involved in production and transportation. The court found that interim protection was hampering investigation as applicants and employees were not responding to departmental summons, creating possibility of witness influence. Given the several crores of alleged duty evasion and potential for investigation interference, the court deemed it unfit for anticipatory bail. en-us Fri, 18 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418740 The Patiala House Court dismissed an anticipatory bail application in a GST evasion case involving clandestine manufacturing and sale under Section 132(1)(a) of the GST Act. The court distinguished this offense from documentary evidence-based GST violations, noting that Section 132(1)(a) cases rely primarily on ocular evidence from employees and persons involved in production and transportation. The court found that interim protection was hampering investigation as applicants and employees were not responding to departmental summons, creating possibility of witness influence. Given the several crores of alleged duty evasion and potential for investigation interference, the court deemed it unfit for anticipatory bail. Case-Laws GST Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418740