https://www.taxtmi.com/caselaws?id=790434 Anticipatory bail in a GST fake invoice and wrongful input tax credit case was refused where statements under section 70, GST portal data, bank records and WhatsApp communications prima facie indicated that the firm was used to issue bogus invoices and pass on ITC without actual supply of goods. The matter was treated as a serious economic offence involving large-scale GST fraud, warranting a strict approach at the bail stage. The note also records that section 132(1)(b) of the Central Goods and Services Tax Act, 2017 had been made non-compoundable and that the documentary nature of the material did not, by itself, rule out custodial interrogation while investigation remained ongoing. en-us Mon, 20 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790434 Anticipatory bail in a GST fake invoice and wrongful input tax credit case was refused where statements under section 70, GST portal data, bank records and WhatsApp communications prima facie indicated that the firm was used to issue bogus invoices and pass on ITC without actual supply of goods. The matter was treated as a serious economic offence involving large-scale GST fraud, warranting a strict approach at the bail stage. The note also records that section 132(1)(b) of the Central Goods and Services Tax Act, 2017 had been made non-compoundable and that the documentary nature of the material did not, by itself, rule out custodial interrogation while investigation remained ongoing. Case-Laws GST Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790434