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High Court grant anticipatory bail after reversing input tax credit taken fraudulently

Recently HC gave an important judgment dated 23th September 2019, where the applicant filed applications before HC seeking a grant of anticipatory bail in case of Nikit Mittal v. State of Jharkhand* [2019] 110 taxmann.com 422 (Jharkhand) which is discussed as below:

Facts of the Case
  • Two applicants filed applications before the HC seeking grant of anticipatory bail in case of their arrest for taking the input tax credit on the basis of forged invoice. Both applicants stated in their application that they were reverse the input tax credit to the Goods and Services Tax Department.
Observation/ Judgment
  • HC granted anticipatory bail  to both applicants on the condition that they would reverse input tax credit allegedly taken on basis of forged invoice to GST Department and on furnishing bail bond with two sureties.
  • They  were also instructed to co-operate with the investigation of the case and appear before the Investigating Officer as and when noticed by him and furnish their mobile number and photocopy of the Aadhar Card with an undertaking that they will not change his mobile number during the pendency of the case.
Please click here for judgement.

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