Summary
- The Bombay High Court has denied anticipatory bail to Ashok Kumar in a fraudulent GST input tax credit case while granting relief to his wife, a dormant partner.
- The court found substantial evidence against Ashok Kumar, including claims of Rs.63.50 crores in ITC without actual goods receipt, and noted discrepancies in documentation.
- The court emphasized that arrest under the Central Goods and Services Tax Act does not require prior FIR registration, rejecting the applicants' arguments for pre-arrest protection.
- This ruling highlights the stringent approach towards GST fraud investigations and sets a precedent for handling similar cases involving anticipatory bail applications.
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