https://www.taxtmi.com/caselaws?id=461319 HC cancelled the bail earlier granted to the respondent in a case involving fraudulent availing of ITC under the CGST Act. The Court held that Sections 122(viii), 122(x) and 132(c) clearly prohibit using invoices without actual supply and falsifying records to claim ITC. Evidence showed the respondent, as proprietor of the concerned firms, wrongfully claimed ITC of about Rs. 8.59 crores on forged bills from non-existent entities. Finding the trial court's order to be based on a misinterpretation of Section 132, HC allowed the cancellation application and set aside the bail order. en-us Mon, 10 Feb 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461319 HC cancelled the bail earlier granted to the respondent in a case involving fraudulent availing of ITC under the CGST Act. The Court held that Sections 122(viii), 122(x) and 132(c) clearly prohibit using invoices without actual supply and falsifying records to claim ITC. Evidence showed the respondent, as proprietor of the concerned firms, wrongfully claimed ITC of about Rs. 8.59 crores on forged bills from non-existent entities. Finding the trial court's order to be based on a misinterpretation of Section 132, HC allowed the cancellation application and set aside the bail order. Case-Laws GST Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461319