Wrongful Availment of ITC is a Bailable and non-cognizable Offence: HC

Subhash Chouhan Vs Union of India (Chhattisgarh High Court) The applicant is in jail since 27th October, 2021 i.e. for more than 9 months. Appellant contended that it is settled law that in criminal jurisdiction, presumption of innocence has to be presumed. It is further submitted that in the GST portal, there is no system of cross-checking in their software for the traders who are wrongfully availing Input Tax Credit. As the earlier supplier has not paid the GST in proper manner, therefore, there is failure of mechanism in the GST Department and permitted wrong GST in number to the traders. A...