https://www.taxtmi.com/caselaws?id=423515 The Patiala House Court DSC dismissed a bail application in a GST fraud case involving wrongful availment of Input Tax Credit worth multiple crores. The accused was part of a crime syndicate, though their liability was less than the principal offender who admitted to issuing goodsless invoices worth Rs. 69.13 crores. The court criticized the investigating agency's arbitrary approach in treating co-accused differently, with the principal offender receiving lenient treatment despite greater culpability. However, the court emphasized that economic offences require stern treatment and that unequal treatment of co-accused doesn't absolve individual liability. The bail application was rejected considering the serious nature of the offence and ongoing investigation. en-us Tue, 31 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423515 The Patiala House Court DSC dismissed a bail application in a GST fraud case involving wrongful availment of Input Tax Credit worth multiple crores. The accused was part of a crime syndicate, though their liability was less than the principal offender who admitted to issuing goodsless invoices worth Rs. 69.13 crores. The court criticized the investigating agency's arbitrary approach in treating co-accused differently, with the principal offender receiving lenient treatment despite greater culpability. However, the court emphasized that economic offences require stern treatment and that unequal treatment of co-accused doesn't absolve individual liability. The bail application was rejected considering the serious nature of the offence and ongoing investigation. Case-Laws GST Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423515