Bail Condition to deposit INR 70 Lakhs for alleged wrongful availment of ITC is not sustainable

Last updated: 28 January 2023

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The Supreme Court has overturned a condition set by the Chhattisgarh High Court requiring a deposit of INR 70 lakhs for bail. The appellant, Subhash Chouhan, was arrested for allegedly wrongly claiming Input Tax Credit (ITC) and supplying goods without invoices. The Supreme Court found the bail condition unsustainable as the final assessment was not complete, meaning the appellant could not be presumed liable for the full amount at that stage. While this specific condition was quashed, other bail conditions remain in place.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in the matter of Subhash Chouhan v. Union of India [Criminal Appeal No. 186 /2023 dated January 20, 2023] set aside the condition imposed by the Hon'ble Chhattisgarh High Court, of depositing an amount of INR 70,00,000/- for grant of bail to the assessee, in a matter of wrongful availment of Input Tax Credit ("ITC").

Citation :
Criminal Appeal No. 186 /2023 dated January 20, 2023

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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