There is sufficient evidence against applicant. He is engaged in availing fraudulent tax credit. The statement of applicant was recorded u/s. 70 of the Act. There are 12 non existent suppliers. Considering the factual aspects of the matter, Anticipatory Bail Application is rejected.
Bail application— section 132 of CGST Act— The applicant is apprehending arrest for offence under Section 132 of CGST Act.
The applicant preferred application for anticipatory bail before Sessions Court. The said application was rejected
Held that— There is sufficient evidence against applicant. He is engaged in availing fraudulent tax credit. The statement of applicant was recorded u/s. 70 of the Act. There are 12 non existent suppliers. The respondents have power to arrest. What is required is reason to believe about involvement of the suspect. There is sufficient evidence on record to satisfy the reason to believe.
Considering the factual aspects of the matter, no case is made out for granting relief to the applicant.
There is sufficient evidence against applicant. He is engaged in availing fraudulent tax credit. The statement of applicant was recorded u/s. 70 of the Act. There are 12 non existent suppliers. Considering the factual aspects of the matter, Anticipatory Bail Application is rejected.
Bail application— section 132 of CGST Act— The applicant is apprehending arrest for offence under Section 132 of CGST Act.
The applicant preferred application for anticipatory bail before Sessions Court. The said application was rejected
Held that— There is sufficient evidence against applicant. He is engaged in availing fraudulent tax credit. The statement of applicant was recorded u/s. 70 of the Act. There are 12 non existent suppliers. The respondents have power to arrest. What is required is reason to believe about involvement of the suspect. There is sufficient evidence on record to satisfy the reason to believe.
Considering the factual aspects of the matter, no case is made out for granting relief to the applicant.