Bombay HC Grants Anticipatory Bail in ₹23 Crore GST ITC Dispute

Narendra Amrutlal Patel And Anr Vs Assistant Commissioner of State Tax And Anr (Bombay High Court) Issue: Anticipatory bail in a GST Input Tax Credit (ITC) dispute involving alleged wrongful availment of ITC from deregistered suppliers. Facts & Allegations The applicants, directors of Jaat Vedas Construction Co. Pvt. Ltd., sought protection from arrest under Section 132 of the CGST/MGST Acts. They were accused of availing wrongful ITC of approximately ₹23 crore, based on supplies from entities whose GST registrations were cancelled. A show cause notice (22 February 2022) alleged: ITC fr...