GST ArticleHigh Court

GST Authorities cannot launch prosecution invoking penal provisions under IPC, without invoking the penal provisions of the GST Act

The Hon’ble Madhya Pradesh High Court in the case of Deepak Singhal held that the GST Authorities are not permitted to bypass the procedure for launching prosecution under the GST Act, 2017 and invoke provisions of Indian Penal Code without pressing into service penal provisions from GST Act, 2017 and that too without obtaining sanction from commissioner under Section 132(6) of the Central Goods and Services Tax Act, 2017.

GST ArticleHigh Court

Bail may be conditionally granted in cases of fraudulent ITC availment through fake invoices

The Hon’ble Allahabad High Court in M/s. Pradip Kumar Jain allowed bail to the Assessee, considering nature of offense, punishment, lack of evidence regarding creation of fake firms, and period of jail stay, the Assessee made out case for bail. The bail was granted subject to conditions including non-tampering with evidence and appearing before trial court.

GST ArticleHigh Court

Bail can be granted to an accused of furnishing purchases from fake suppliers if trial is prolonged

The Hon’ble Punjab and Haryana High Court in the case of Vishal Chauhan granted bail to the Assessee, where the Assessee was arrested for wrongful availment of ITC by showing purchases from non-existent or fraudulent suppliers, was granted regular bail as trial was likely to be prolonged, the  SCN under Section 74(1) was yet to be adjudicated, and Assessee had no prior criminal record, and there was no risk of flying away, as the  Assessee was willing to surrender his passport.