Fake GST input tax credit claims without moving goods: arrest lacked written grounds; custody review ends in bail

Fake GST input tax credit claims without moving goods: arrest lacked written grounds; custody review ends in bailCase-LawsGSTIn a prosecution alleging fraudulent availment of ITC without actual movement of goods, the court assessed whether continued custo

Fake GST input tax credit claims without moving goods: arrest lacked written grounds; custody review ends in bail
Case-Laws
GST
In a prosecution alleging fraudulent availment of ITC without actual movement of goods, the court assessed whether continued custody was justified in light of safeguards governing GST arrest and settled bail principles. Relying on binding precedent, it held that arrest must rest on recorded “reasons to believe” supported by material satisfying statutory conditi

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