https://www.taxtmi.com/caselaws?id=422439 Anticipatory bail was refused in a GST prosecution alleging fraudulent input tax credit through bogus firms and fake invoices. The Court treated the offence as an economic one, relied on the co-accused statement and the prima facie link to the applicant, and held that the allegations disclosed participation in facilitating the fraudulent claims. It further found that the nature and magnitude of the alleged tax evasion, together with the need for effective investigation, justified custodial interrogation and weighed against pre-arrest bail. en-us Thu, 12 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422439 Anticipatory bail was refused in a GST prosecution alleging fraudulent input tax credit through bogus firms and fake invoices. The Court treated the offence as an economic one, relied on the co-accused statement and the prima facie link to the applicant, and held that the allegations disclosed participation in facilitating the fraudulent claims. It further found that the nature and magnitude of the alleged tax evasion, together with the need for effective investigation, justified custodial interrogation and weighed against pre-arrest bail. Case-Laws GST Thu, 12 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422439