Wrongful utilisation of input tax credit: bail granted citing compounding possibility and lack of custodial necessity
Case-Laws
GST
Addresses bail in an alleged wrongful utilisation of input tax credit, noting non-compliance with the mandatory prior sanction requirement and the special statute regime. Discusses classification under the statute of cognizable/non-cognizable and bailable/non-bailable offences and observes custodial interrogation was not necessary. Notes alleged wrongful GS
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