https://www.taxtmi.com/caselaws?id=426679 Allegations of fake invoices, wrongful availment and passing on of input tax credit, and GST evasion were treated as a serious economic offence under the CGST framework. The court noted that the alleged circulation of invoices without actual movement of goods made the offences cognizable and non-bailable on the facts stated, and that the investigation remained in progress. It also recorded that the applicant had not fully cooperated and that documents and movement records were still required, making custodial interrogation necessary for effective investigation. On that basis, anticipatory bail was rejected. en-us Tue, 26 Apr 2022 00:00:00 +0530 Sat, 05 Apr 2025 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426679 Allegations of fake invoices, wrongful availment and passing on of input tax credit, and GST evasion were treated as a serious economic offence under the CGST framework. The court noted that the alleged circulation of invoices without actual movement of goods made the offences cognizable and non-bailable on the facts stated, and that the investigation remained in progress. It also recorded that the applicant had not fully cooperated and that documents and movement records were still required, making custodial interrogation necessary for effective investigation. On that basis, anticipatory bail was rejected. Case-Laws GST Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426679