https://www.taxtmi.com/caselaws?id=424122 In a serious GST investigation involving alleged fake invoices and wrongful input tax credit, the HC found prima facie material suggesting the applicant's active role as the mastermind and prime beneficiary. It held that the magnitude and complexity of the alleged fraud justified custodial interrogation, and the need for such interrogation weighed against pre-arrest protection. Relying on the confidential material placed before it and the denial of relief to a co-accused with a similar or lesser role, the Court declined anticipatory bail and held that the applicant was not entitled to protection under Section 438 of the Code of Criminal Procedure, 1973. en-us Mon, 13 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424122 In a serious GST investigation involving alleged fake invoices and wrongful input tax credit, the HC found prima facie material suggesting the applicant's active role as the mastermind and prime beneficiary. It held that the magnitude and complexity of the alleged fraud justified custodial interrogation, and the need for such interrogation weighed against pre-arrest protection. Relying on the confidential material placed before it and the denial of relief to a co-accused with a similar or lesser role, the Court declined anticipatory bail and held that the applicant was not entitled to protection under Section 438 of the Code of Criminal Procedure, 1973. Case-Laws GST Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424122