Court Denies Anticipatory Bail for Alleged Fraudulent Input Tax Credit Claims; Notes Lack of Cooperation with Investigation.

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....Seeking grant of Anticipatory Bail - availing input tax credit either using the invoices or bills or fraudulently availing such input tax credit without any invoice or bill - The conduct of the petitioner in not cooperating with the Investigating Officer is to be taken into consideration while deciding this petition. Initially the raid was held on few premises belonging to the petitioner on 28.11.2020 and the petitioner appeared before the Investigating Officer on few days, but thereafter, it is stated that he is avoiding to appear before the Investigating Officer. The delay in conducting investigation in these types of cases will have its own effects. - The petitioner is not entitled for grant of anticipatory bail - HC....