Bogus ITC Case: Chhattisgarh HC Grants Bail Citing Documentary Evidence

Anil Singh Vs Union of India (Chhattisgarh High Court) The Chhattisgarh High Court considered a first bail application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) by an accused arrested in connection with alleged offences under Sections 132(1)(c) and (f) of the Goods and Services Tax Act. The prosecution case arose from an investigation involving a firm that was allegedly procuring goods from non-existent or suspended entities. The applicant, stated to be operating two firms, was accused of facilitating bogus billing and availing Input Tax Credit (ITC) without actu...