https://www.taxtmi.com/caselaws?id=423511 Alleged fraudulent availment of input tax credit under the CGST Act is examined at the investigation stage, where non-existent suppliers and bogus invoices are treated as indicators of inadmissible credit and possible obstruction of inquiry. The text also notes that protection from arrest may be refused where there is a real risk of interference with investigation and tampering with evidence. It further states that assessment and prosecution operate in distinct fields, so a year-wise tax computation argument does not control the offence provisions or the question of bailability. en-us Mon, 24 Jan 2022 00:00:00 +0530 Thu, 03 Apr 2025 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423511 Alleged fraudulent availment of input tax credit under the CGST Act is examined at the investigation stage, where non-existent suppliers and bogus invoices are treated as indicators of inadmissible credit and possible obstruction of inquiry. The text also notes that protection from arrest may be refused where there is a real risk of interference with investigation and tampering with evidence. It further states that assessment and prosecution operate in distinct fields, so a year-wise tax computation argument does not control the offence provisions or the question of bailability. Case-Laws GST Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423511