https://www.taxtmi.com/caselaws?id=432013 The Patiala House Courts - DSC granted regular bail to an accused in a case involving fraudulent ITC claims and spurious goods export. The Department alleged a chain of documents without actual supply while claiming ITCs were obtained without input tax deposit. The court found contradictions in the Department's arguments and noted their failure to conduct comprehensive lab testing despite having samples since before the accused's arrest. The chemical examiner's report dated 02.11.2022 was inconclusive regarding presence of nicotine and tobacco, yet the Department made assumptions without seeking further testing. Given the investigative lapses, inconclusive evidence, and period already spent in judicial custody, the court admitted the accused to bail on furnishing bonds of Rs.10,00,000 with surety. en-us Wed, 21 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432013 The Patiala House Courts - DSC granted regular bail to an accused in a case involving fraudulent ITC claims and spurious goods export. The Department alleged a chain of documents without actual supply while claiming ITCs were obtained without input tax deposit. The court found contradictions in the Department's arguments and noted their failure to conduct comprehensive lab testing despite having samples since before the accused's arrest. The chemical examiner's report dated 02.11.2022 was inconclusive regarding presence of nicotine and tobacco, yet the Department made assumptions without seeking further testing. Given the investigative lapses, inconclusive evidence, and period already spent in judicial custody, the court admitted the accused to bail on furnishing bonds of Rs.10,00,000 with surety. Case-Laws GST Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432013