https://www.taxtmi.com/caselaws?id=433037 Anticipatory bail under Section 438 CrPC was refused where allegations concerned fraudulent availment of input tax credit through non-existent firms, the investigation remained ongoing, and the applicant was found to have not cooperated with investigative requests, including furnishing information and opening electronic records for verification. The Court also considered the applicant's previous involvement in similar matters. On these facts, the overall circumstances were held not to justify pre-arrest protection, and the request for anticipatory bail was rejected. en-us Thu, 05 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433037 Anticipatory bail under Section 438 CrPC was refused where allegations concerned fraudulent availment of input tax credit through non-existent firms, the investigation remained ongoing, and the applicant was found to have not cooperated with investigative requests, including furnishing information and opening electronic records for verification. The Court also considered the applicant's previous involvement in similar matters. On these facts, the overall circumstances were held not to justify pre-arrest protection, and the request for anticipatory bail was rejected. Case-Laws GST Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433037