https://www.taxtmi.com/caselaws?id=309501 Anticipatory bail was refused in a GST investigation involving alleged creation and use of fictitious entities, fake invoices, and fraudulent input tax credit. The court treated the allegations as a serious economic offence and noted that summons had been issued under Section 70 of the CGST Act, 2017. It also relied on non-cooperation during inquiry, including failure to disclose the e-mail ID and password and failure to hand over the mobile phone linked to the relevant bank account. On that material, custodial interrogation was considered necessary for effective investigation, and bail was declined. en-us Thu, 06 Jul 2023 00:00:00 +0530 Thu, 07 May 2026 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309501 Anticipatory bail was refused in a GST investigation involving alleged creation and use of fictitious entities, fake invoices, and fraudulent input tax credit. The court treated the allegations as a serious economic offence and noted that summons had been issued under Section 70 of the CGST Act, 2017. It also relied on non-cooperation during inquiry, including failure to disclose the e-mail ID and password and failure to hand over the mobile phone linked to the relevant bank account. On that material, custodial interrogation was considered necessary for effective investigation, and bail was declined. Case-Laws GST Thu, 06 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309501