https://www.taxtmi.com/caselaws?id=422974 Bail was refused in a prosecution for alleged wrongful availment of input tax credit under the CGST Act, where the Court considered the alleged use of fake bills, the stage of investigation, and surrounding circumstances indicating that several suppliers were non-existent, non-functional, or had cancelled registrations. The absence of material showing actual movement of goods, the gravity of the alleged offence, and the allegation that the applicant was the principal architect of the fraud were treated as sufficient grounds to decline bail at that stage. en-us Mon, 07 Mar 2022 00:00:00 +0530 Thu, 03 Apr 2025 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422974 Bail was refused in a prosecution for alleged wrongful availment of input tax credit under the CGST Act, where the Court considered the alleged use of fake bills, the stage of investigation, and surrounding circumstances indicating that several suppliers were non-existent, non-functional, or had cancelled registrations. The absence of material showing actual movement of goods, the gravity of the alleged offence, and the allegation that the applicant was the principal architect of the fraud were treated as sufficient grounds to decline bail at that stage. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422974