Petitioner | Nikit Mittal |
Respondent | State of Jharkhand |
Decision By | Jharkhand High Court |
Date Of Order Or Judgement | 23-September-2019
|
Citation No. | 2019 (9) GSTPanacea 2 HC Jharkhand |
Hon’ble Judge | Justice Anil Kumar Choudhary |
Decision | In Favour of Assessee |
On Reversal of ITC anticipatory bail granted. In case of failure to reverse any of the instalments of ITC, the provisional bail granted to them shall stand cancelled
On Reversal of ITC Anticipatory Bail Granted-Facts of the Case
On Reversal of ITC Anticipatory Bail Granted-Two assessees filed applications before High Court seeking grant of anticipatory bail in case of their arrest for offence punishable under section 132.
Assessees were ready and willing to reverse input tax credit allegedly taken by them on basis of forged invoice to GST Department.
Argument Before Court
On Reversal of ITC Anticipatory Bail Granted-The petitioners submits that the allegations are that she did not transact any business and she without any sell or purchase availed input tax credit on the basis of forged invoice in violation of section 132.
It is submitted that the allegation against the petitioner is false.
It is submitted that the allegation against her of having a fake business premises is incorrect as in the enquiry report itself It has been mentioned that the office of the petitioner has been shifted to New location and there the officials of Department have confirmed it.
The allegation against the petitioner is false.
The prosecution has been initiated against the petitioners with oblique and mala fide motive just to harass the petitioners and without initiating any proceeding under sections 73 and 74 of the JGST Act, 2017
Jharkhand High Court Held
On Reversal of ITC Anticipatory Bail Granted-The Hon’ble High Court submitted that without following the procedures contained under Sections 72 and 73 of the JGST Act, 2017, the prosecution ought not to have been initiated.
It is lastly submitted that the petitioners are ready and willing to co-operate with the investigation of the case.
Hence, it is submitted that the petitioners be given the privileges of anticipatory bail.
Further, it was made clear that in case of failure to reverse any of the instalments of ITC, the provisional bail granted to them shall stand cancelled and the trial Court will take appropriate steps for their apprehension for facing the trial.
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Nikit-Mittal
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Jharkhand High Court