GST ITC Claims for non-operational Companies: HC quashes petition seeking cancellation of bail

Commissioner of the Central Goods and Service Tax Vs Sanjeev Malhotra & Anr. (Delhi High Court) In Commissioner of the Central Goods and Service Tax vs. Sanjeev Malhotra & Anr., the Delhi High Court upheld the bail granted to Sanjeev Malhotra, a director of M/s Best Buildwell Private Limited, accused of filing GST input credit claims for non-existent firms. The bail was initially granted on January 24, 2024, by the Patiala House Court, despite the petition seeking its cancellation. The Department argued that the bail was granted too early and that custodial interrogation was not possib...