Kerala High Court Grants Bail in GST Input Tax Credit Case

Nassar Vs State of Kerala (Kerala High Court) Kerala High Court granted bail to Nassar, accused of fraudulently availing Input Tax Credit (ITC) under the GST Act by using invoices from dummy registrants without actual receipt of goods. Arrested on January 7, 2025, Nassar applied for bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS). The prosecution opposed the bail, citing the seriousness of the offense and the ongoing investigation. However, the court considered that the maximum punishment under the alleged offenses was five years and noted the Supreme Court’s prin...