https://www.taxtmi.com/caselaws?id=438378 The Allahabad HC granted bail to an applicant charged with irregular availment of input tax credit and suppression of sales in GSTR-3B returns. The court noted that the applicant was neither owner nor proprietor of the firm, his mother being the actual proprietor against whom no charges were filed. The investigation was complete with no evidence of non-cooperation or tampering. Considering the maximum five-year punishment under Section 132(1)(a) of the Act 2017, absence of criminal history, fixed residence, and no absconding risk, the court found it a fit case for bail. en-us Fri, 26 May 2023 00:00:00 +0530 Wed, 16 Apr 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438378 The Allahabad HC granted bail to an applicant charged with irregular availment of input tax credit and suppression of sales in GSTR-3B returns. The court noted that the applicant was neither owner nor proprietor of the firm, his mother being the actual proprietor against whom no charges were filed. The investigation was complete with no evidence of non-cooperation or tampering. Considering the maximum five-year punishment under Section 132(1)(a) of the Act 2017, absence of criminal history, fixed residence, and no absconding risk, the court found it a fit case for bail. Case-Laws GST Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438378