https://www.taxtmi.com/caselaws?id=426128 Bombay HC dismissed pre-arrest bail application in fraudulent Input Tax Credit case under CGST Act, 2017. Court found prima facie material showing creation of 21 fake entities to avail and pass ITC without actual supply of goods. HC held allegations warranted custodial interrogation as applicant's mere presence or cooperation would not facilitate effective investigation. Court determined personal interrogation necessary to unearth complete fraud, making discretion unfavorable to applicant. en-us Mon, 04 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426128 Bombay HC dismissed pre-arrest bail application in fraudulent Input Tax Credit case under CGST Act, 2017. Court found prima facie material showing creation of 21 fake entities to avail and pass ITC without actual supply of goods. HC held allegations warranted custodial interrogation as applicant's mere presence or cooperation would not facilitate effective investigation. Court determined personal interrogation necessary to unearth complete fraud, making discretion unfavorable to applicant. Case-Laws GST Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426128