2025-VIL-905-TEL
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SGST High Court Cases

GST - Pre-arrest bail, Custodial interrogation, GST fraud - The petitioners were accused of fraudulently issuing fake tax invoices, generating false e-way bills, and moving empty vehicles to claim wrongful Input Tax Credit and causing revenue loss to the State exchequer. Based on a complaint filed by the Assistant Commissioner of State Taxes, a criminal case was registered against the petitioners under various sections of the Bharatiya Nagarik Suraksha Sanhita, 2023 - Whether the petitioners are entitled to pre-arrest bail, or whether custodial interrogation is necessary for the investigation – HELD - The allegations against the petitioners were primarily based on documentary and digital evidence, such as GST returns, e-way bills, invoices, and toll gate data, all of which had already been seized by the authorities. The prosecution did not demonstrate any specific necessity for custodial interrogation of the petitioners or show that their custodial presence was indispensable for collecting further evidence. The investigation could proceed effectively with the petitioners being available for interrogation without subjecting them to arrest, as the punishment prescribed for the offences under the GST Act was not severe, and the evidence was largely documentary in nature - The custodial interrogation of the petitioners was neither warranted nor justified at that stage. Accordingly, the petitioners are granted pre-arrest bail, subject to certain conditions - The criminal petitions are allowed
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GST2.0 - Expected GST Diwali Bonaza
By CA Vivek Jalan

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