Patna High Court
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
15 rulings found
Patna High Court
Where petitioner was arrested for allegedly orchestrating issuance and availment of fraudulent ITC through fake tax invoices, considering that charge sheet had been filed and investigation stood completed, petitioner was enlarged on bail on furnishing bail bond and two sureties of like amount to satisfaction of ACJM
Punjab & Haryana High Court
Where petitioners managing payout company and linked firm were accused in GST evasion network misreporting online money-gaming receipts through sham entities and dummy directors, with investigation completed, four months' custody, documentary evidence, and no risk of influence or tampering, further detention would have served no useful purpose and regular bail was to be granted subject to conditions
Patna High Court
Where petitioner was arrested for allegedly issuing invoices without supply, availing fraudulent ITC, falsifying accounts, and controlling operations of multiple shell entities causing revenue loss, considering fact that reason to believe was not mentioned in authorization of arrest and arrest memo, petitioner was directed to be released on regular bail on furnishing bond and sureties
Punjab & Haryana High Court
Where petitioner was accused of availing wrongful ITC using fake invoices without goods movement, remained in custody for about four months, had clean antecedents, case material was documentary, there was no risk of flight or tampering with evidence, and trial was not nearing completion, continued detention was unwarranted and petitioner was entitled to bail subject to conditions
Karnataka High Court
Where petitioners running a firm for battery recycling faced allegations of fictitious suppliers, bogus ITC and supplier untraceability, since petitioners held valid GST registration, cancellation or closure of suppliers post-supply did not per se disentitle ITC absent proof of collusion, had cooperated and had no antecedents, custodial interrogation for compoundable offences with maximum five-year term was unwarranted; Anticipatory bail was to be granted subject to conditions
Supreme Court
Where respondent sought pre-arrest bail but bail application was dismissed, however an interim protection for a week was granted to respondent from date of intimation under section 69, same was not sustainable as High Court or session court can not grant protection which is in nature of interim relief while dismissing a petition seeking pre-arrest bail
Punjab & Haryana High Court
Arrest of director for alleged fraudulent ITC was upheld where supplier wise particulars contained in five page annexure effectively communicated grounds of arrest, timing discrepancy did not vitiate arrest, Magistrate had ensured legal representation and recorded satisfaction regarding compliance with safeguards and custody was justified considering serious non bailable offence and ongoing investigation
Allahabad High Court
Where competent authority had credible material and recorded adequate reasons showing necessity of arrest for proper investigation and preventing further offences or evidence tampering, arrest for ITC fraud was valid notwithstanding maximum punishment prescribed was up to five years. GST: Where grounds of arrest were duly served, competent authority recorded reasons to believe, and proceedings complied with departmental safeguards, arrest of petitioner was lawful; mere allegations of delayed supply, coercion or procedural irregularities did not warrant habeas corpus relief
Karnataka High Court
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
Telangana High Court
Where designated partners of LLP were accused of availing fraudulent ITC with alleged fake suppliers and department sought arrest for custodial interrogation despite all documents being in custody of authority and no real risk of abscondence or tampering of evidences, since petitioner was cooperating, arrest was not warranted at this stage and anticipatory bail was to be granted subject to stringent conditions
Supreme Court
Where constitutional validity of section 69 empowering GST authorities to arrest offenders was challenged, challenge was liable to be rejected in view of binding Supreme Court precedent upholding validity of said provision and writ petition was to be disposed of accordingly
Madhya Pradesh High Court
Where applicant was arrested for alleged manufacture and misclassification of pan masala using scented supari and lime without registration, but only raw materials for scented supari were seized and machines were sealed, since evidence was documentary or electronic which was already secured and custodial interrogation was not essential, bail was to be granted as maximum punishment was five years and triple test governing grant of bail was duly satisfied
Chhattisgarh High Court
Where based on certain statements, financial transactions and operational links, applicant was alleged to have orchestrated creation and operation of firm for fraudulent input tax credit using bogus suppliers and invoices, since there was no unimpeachable document establishing him as proprietor while significant investigation had already been completed, regular bail was to be granted as extended custody and custodial interrogation were not required
Allahabad High Court
Where a person was arrested for alleged GST offences in one State and was produced before a remand Magistrate in another State without securing a transit remand from a Magistrate at place of arrest, such production and detention were impermissible, rendering arrest and remand vitiated and detention illegal, warranting release of detenue on habeas corpus. GST: Where petitioner was arrested for alleged GST offences and arrest memo failed to disclose place of arrest and did not furnish written grounds of arrest as annexure despite departmental circular mandating such procedure, such non-compliance with mandatory arrest safeguards rendered remand order and consequent detention illegal
Delhi High Court
Where company issued high value E-way bills without filing GST returns, was non-existent at registered address, failed to respond to summons but only sent replies, and investigation suggested ineligible ITC and circular trading, seven days prior notice before arrest was justified as natural justice and not a blanket restraint, upholding department's right to investigate and proceed in law