2021 (9) TMI 1539

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....n the wake of second surge in the COVID-19 cases, abundant caution is being maintained, while hearing the matters in Court, for the safety of all concerned. This Court perused the material available on record. The petitioner has been arrested in connection with Complaint / FIR No.DGGI/INV/GST/Gr/196/2019-20 registered at Directorate General of GST Intelligence, Jaipur Zonal Unit, Jaipur for ....

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....ion on the ground that the petitioner was controlling the firm inquestion, which has wrongly claimed input tax credit worth crores of rupees without actually transporting the goods. He further submits that the investigation is still going on. This Court looking into the fact that the petitioner is in custody since more than 6 months and maximum punishment is five years, as also the co-accused p....