https://www.taxtmi.com/caselaws?id=425721 The Allahabad HC granted bail to an applicant charged with wrongful availment of Input Tax Credit through dealings with 18 non-existent firms. The court noted that while documentary evidence existed and firm registrations were cancelled, the applicant claimed firms were registered during business transactions and their fake nature remained unproven. The court found no evidence of potential tampering or witness influence, no criminal antecedents, and noted the availability of compounding provisions under Section 138. Considering constitutional mandates under Article 21 and Supreme Court precedent, the court exercised discretion favorably, allowing bail with personal bond and sureties subject to conditions. en-us Wed, 27 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425721 The Allahabad HC granted bail to an applicant charged with wrongful availment of Input Tax Credit through dealings with 18 non-existent firms. The court noted that while documentary evidence existed and firm registrations were cancelled, the applicant claimed firms were registered during business transactions and their fake nature remained unproven. The court found no evidence of potential tampering or witness influence, no criminal antecedents, and noted the availability of compounding provisions under Section 138. Considering constitutional mandates under Article 21 and Supreme Court precedent, the court exercised discretion favorably, allowing bail with personal bond and sureties subject to conditions. Case-Laws GST Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425721