HC: Grants pre-arrest bail for GST-offences, considers COVID situation hardship; Follows P.V. Ramana Reddy ratio

Karnataka HC (Bengaluru) allows assessee’s anticipatory bail petition finding it maintainable considering “no prejudice would be caused to the respondent”; Notes that assessee was alleged to have been involved in fraudulent input tax credit claims on the basis of invoices without actual supply of goods in contravention of Section 16 of the CGST Act and caused loss to the ex- chequer for Rs.9.05cr; Observes that summons were issued by authorized officer under Sec 70 of t...