https://www.taxtmi.com/caselaws?id=446161 The DSC at Patiala House Courts granted bail to the applicant charged with availing and passing ineligible ITC through fake invoices without actual goods supply. The court noted the tax liability of Rs. 38,81,443 exceeded the Rs. 5 crore threshold for bailable offenses, suppliers remained active on GST Portal though unverified, no flight risk existed, applicant wasn't a habitual offender, and custodial interrogation wasn't required. The court emphasized no Section 41A CrPC notice was issued despite applicable punishment provisions. Bail was granted on personal bond of Rs. 1,00,000 with two sureties of equal amount. en-us Thu, 23 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446161 The DSC at Patiala House Courts granted bail to the applicant charged with availing and passing ineligible ITC through fake invoices without actual goods supply. The court noted the tax liability of Rs. 38,81,443 exceeded the Rs. 5 crore threshold for bailable offenses, suppliers remained active on GST Portal though unverified, no flight risk existed, applicant wasn't a habitual offender, and custodial interrogation wasn't required. The court emphasized no Section 41A CrPC notice was issued despite applicable punishment provisions. Bail was granted on personal bond of Rs. 1,00,000 with two sureties of equal amount. Case-Laws GST Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446161