https://www.taxtmi.com/caselaws?id=439474 The Patiala House Courts DSC granted pre-arrest bail to an applicant in a CGST fraud case involving fraudulent encashment of input tax credit through fake exports. The court held it had territorial jurisdiction despite proceedings being initiated at Bhopal Commissionerate, as the applicant resided in Delhi and apprehended arrest. The court noted the applicant had no connection with the firm in question and his father was already arrested. Pre-arrest bail was granted subject to the applicant joining investigation with CGST Bhopal Commissionerate and attending future proceedings as required. en-us Tue, 06 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439474 The Patiala House Courts DSC granted pre-arrest bail to an applicant in a CGST fraud case involving fraudulent encashment of input tax credit through fake exports. The court held it had territorial jurisdiction despite proceedings being initiated at Bhopal Commissionerate, as the applicant resided in Delhi and apprehended arrest. The court noted the applicant had no connection with the firm in question and his father was already arrested. Pre-arrest bail was granted subject to the applicant joining investigation with CGST Bhopal Commissionerate and attending future proceedings as required. Case-Laws GST Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439474