https://www.taxtmi.com/caselaws?id=773040 The HC dismissed bail applications in a GST fraud case involving fraudulent availment and passing of Input Tax Credit without actual receipt of goods. The petitioners were charged under CGST Act sections 132(1)(b), (c), and (f) for issuing fake invoices without actual supply. With wrongly availed ITC exceeding Rs. 11.97 crore, the offences were non-bailable under section 132(5). The court found prima facie evidence of organized fraud through documentary and electronic records showing discrepancies in tax returns and absence of physical goods movement. Despite petitioners being permanent residents, the court cited investigation risks including potential influence over data and evidence, warranting pre-trial detention given the gravity and scale of financial irregularities. en-us Fri, 30 May 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773040 The HC dismissed bail applications in a GST fraud case involving fraudulent availment and passing of Input Tax Credit without actual receipt of goods. The petitioners were charged under CGST Act sections 132(1)(b), (c), and (f) for issuing fake invoices without actual supply. With wrongly availed ITC exceeding Rs. 11.97 crore, the offences were non-bailable under section 132(5). The court found prima facie evidence of organized fraud through documentary and electronic records showing discrepancies in tax returns and absence of physical goods movement. Despite petitioners being permanent residents, the court cited investigation risks including potential influence over data and evidence, warranting pre-trial detention given the gravity and scale of financial irregularities. Case-Laws GST Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773040