2023 (1) TMI 233

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....licants. Mr. N. B. Patil, APP for State. Mr. Rahul Sarda i/b. Ms. Neelam Jadhav for respondent No.1. P.C. : 1. Heard learned counsel for the applicants, learned APP for the State and learned counsel for respondent No.1. 2. The Goods and Service Tax Department alleges that the applicants have availed of input tax credits completely in breach of the provisions of Section 132(1)(b) and (c) of th....

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....n to do so. Learned counsel for the applicants, on instructions, submits that the applicants are willing to render all possible co-operation and submits that whatever invoices/materials which are in their possession will be produced. The applicants, however, apprehend arrest. 6. In my opinion, considering that the matter is still under preliminary investigation and as the opinion has not been for....