Input Tax Credit fraud: custodial interrogation granted for one appellant; other appellant’s bail order restored by court.

Input Tax Credit fraud: custodial interrogation granted for one appellant; other appellant’s bail order restored by court.Case-LawsGSTInput Tax Credit fraud investigation involved questions of custodial interrogation, bail review, and procedural safeguard

Input Tax Credit fraud: custodial interrogation granted for one appellant; other appellant's bail order restored by court.
Case-Laws
GST
Input Tax Credit fraud investigation involved questions of custodial interrogation, bail review, and procedural safeguards. The SC restored the learned magistrate's earlier order as to appellant No.2, a student, on the basis that custodial interrogation had already occurred, thereby vacating the impugned order as to him. The Court accepted that investigation remains incomplete and granted custodial interrogation of appellant No.1 for consecutive days from 28 January 2026 to 31 January 2026 until 5 p.m., directing interim custody for that period and release thereafter.
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