High Court of Karnataka
Abdul Majid v. Assistant Commissioner of Commercial Taxes
For assessee
CRIMINAL PETITION NOS. 9260, 9244 AND 9306 OF 2026
The ruling in brief
Where petitioners, scrap-trading firm proprietors, purchased goods from validly registered suppliers with payment through banking channels, held invoices, filed GST returns, and faced allegations of bogus invoices due to subsequent supplier cancellation, ITC could not be denied without proof of fraud or collusion, and anticipatory bail was justified as custodial interrogation was unwarranted given cooperation and no prior antecedents
Provisions considered
Section 69, read with sections 70 and 132, of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017