GST: Custodial Interrogation justified in Massive Tax Evasion/Cheating Cases

Nitin Goyal Vs State of Haryana (Punjab and Haryana High Court) The allegations against the petitioner are of cheating the State by claiming input credit through fake invoices by using fake addresses of the firms created through different proprietors and defrauded the State to the extent of more than Rs. One crore. A perusal of the FIR and investigation points out towards the existence of a prima facie case against the petitioner. When the allegations against an accused are of cheating and the amount involved is massive, like the present case, where it is more than rupees one crore, the invest...