High Court of Chhattisgarh

Aman Singh v. Director General Goods and Service Tax Intelligence

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