GST: Part-Payment of Tax can’t be pre-condition for bail, says Supreme Court

BQ Prime in its latest article titled “GST: Part-Payment of Tax can’t be pre-condition for bail, says Supreme Court” talks about the alleged wrongful availment of input tax credit. Ritesh Kanodia, Partner at Economic Laws Practice (ELP) has been quoted saying, “The legal position under GST on arrests will however only get settled once the three-member bench of the Supreme Court gives its final judgment in the Sapna Jain case and decides on multiple open questions of law, including powers of the Commissioner to arrest without issuing an FIR, requirement of issuance of notice under Section 74 and completion of assessment before arrest, etc.”

Read the detailed article here: https://bit.ly/3Hn9YpJ