P&H HC Denied Anticipatory Bail Due to Alleged Fake ITC Circulation

Jitender Saharan Vs Senior Intelligence Officer (Punjab Haryana High Court) The petitioner approached the Punjab and Haryana High Court under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023, seeking anticipatory bail in a case registered by the Directorate General of GST Intelligence (DGGI), Chandigarh Zonal Unit. The case was initiated under Sections 132(1)(b), 132(1)(c) read with Section 132(5) of the Central Goods and Services Tax Act, 2017 and Section 20(xv) of the IGST Act, 2017, alleging large-scale fraudulent availment and circulation of Input Tax Credit (ITC). According to ...