Allahabad High Court
For assessee
High Courts
Rulings of the High Court of Allahabad, newest first.
4 rulings found
Allahabad High Court
Where authorities alleged firm availed and passed on fake ITC through bogus invoices and initiated simultaneous GST demand and BNS prosecution based on same facts, since genesis was GST non-payment and BNSS mandates such offences be investigated under special enactments, prosecution under BNS for same conduct was barred and all parallel criminal proceedings under general law were quashed against applicant
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
Allahabad High Court
Where applicant, proprietor of areca nut trading firm, was prosecuted for alleged issuance of bogus retail invoices for B2B supplies and routing of cash via brokers, with no prior criminal history, undisclosed evasion amount, assessment pending, completed investigation, and no evidence of risk to justice, bail was justified as pre-conviction detention was not punitive and bail was rule