Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
4 rulings found
Allahabad High Court
Where applicant accused of availing fraudulent input tax credit on invoices of non-existent firms was in custody after investigation completion, no evidence showed likelihood of tampering, intimidation or evasion, assessment was not initiated, maximum punishment was five years, and trial was unlikely soon, bail was justified considering presumption of innocence, speedy trial, and bail as rule
Allahabad High Court
Where applicant was accused of operating multiple shell firms to pass fraudulent ITC with large financial magnitude and was in custody with no prior criminal antecedents, with no assessment proceedings pending and maximum sentence of five years, bail was granted citing fair procedure, presumption of innocence, and protracted trial likelihood
Karnataka High Court
Where petitioners involved in alleged large-scale GST evasion sought anticipatory bail to approach judicial forum in another state, limited interim protection was to be granted for ten days subject to personal bond and sureties, passport surrender, and cooperation with investigation as there was no flight risk
Punjab & Haryana High Court
Where proprietor of GST-registered iron and steel trading concern was arrested for wrongful ITC claims relying on documentary evidence, with judicial custody exceeding three-and-a-half months, further detention was unwarranted as investigation was based on documents, no flight risk or potential for evidence tampering existed and speedy trial rights demanded grant of bail subject to conditions