https://www.taxtmi.com/caselaws?id=426151 Anticipatory bail was refused in a case alleging fraudulent availment and passing on of input tax credit through fictitious and non-existent firms. The court noted statements indicating that the accused was managing the firms involved, alleged misuse of input tax credit from entities lacking genuine existence, and non-compliance with an earlier undertaking to deposit a specified amount. As the investigation was still at an initial stage, custodial interrogation was treated as a material factor against pre-arrest bail, and the application was dismissed. en-us Fri, 22 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426151 Anticipatory bail was refused in a case alleging fraudulent availment and passing on of input tax credit through fictitious and non-existent firms. The court noted statements indicating that the accused was managing the firms involved, alleged misuse of input tax credit from entities lacking genuine existence, and non-compliance with an earlier undertaking to deposit a specified amount. As the investigation was still at an initial stage, custodial interrogation was treated as a material factor against pre-arrest bail, and the application was dismissed. Case-Laws GST Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426151