https://www.taxtmi.com/caselaws?id=762820 In cancellation of bail in a GST evasion matter, the court treated perversity, disregard of the seriousness of the offence, and failure to consider prima facie incriminating material as valid grounds for interference, and directed surrender. It held that the amended provision on fake invoices and wrongful input tax credit is broad enough to cover a person who causes the offence and derives its benefit, so proof that the accused was formally a manager or proprietor is not essential. Statutory examination statements, search recoveries, and electronic material were treated as usable at the investigation stage, and the challenge to arrest did not outweigh the material showing involvement. en-us Tue, 03 Dec 2024 00:00:00 +0530 Tue, 01 Jul 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762820 In cancellation of bail in a GST evasion matter, the court treated perversity, disregard of the seriousness of the offence, and failure to consider prima facie incriminating material as valid grounds for interference, and directed surrender. It held that the amended provision on fake invoices and wrongful input tax credit is broad enough to cover a person who causes the offence and derives its benefit, so proof that the accused was formally a manager or proprietor is not essential. Statutory examination statements, search recoveries, and electronic material were treated as usable at the investigation stage, and the challenge to arrest did not outweigh the material showing involvement. Case-Laws GST Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762820