GST Daily – 98 – No anticipatory bail to a professional who is accused of forgery and GST evasion

The Hon’ble Delhi High Court in the case of Aman Gupta v. State [Bail Application No. 3408 of 2022 dated September 06, 2023]

👉 Issue:-

✔️ Whether the professional who is suspect in evasion of tax under GST can seek anticipatory bail?

👉 The Hon’ble High Court decision ✔️ Since the allegations levied against the Applicant are serious and being in the nature of forgery and GST evasion by creating false invoices issued by non-existent entities. Hence refused the anticipatory bail of a Chartered Accountant. The case also involves offences covered under Section 467 r.w. 471 of the IPC which is an economic offence involving loss to the public exchequer.