Patna HC grants anticipatory bail to part-time accountant accused of uploading incorrect GST bills, noting lack of financial benefit.
Anticipatory Bail Granted in GST Data Entry Case
The Patna High Court has granted anticipatory bail to a part-time accountant accused of uploading incorrect GST invoice details, observing that the individual was prima facie not a beneficiary of the alleged discrepancies. The Court noted the possibility that the errors may have arisen due to negligence rather than criminal intent.
The accused faced prosecution under Section 73/74 of the CGST Act for alleged tax evasion through inflated input tax credit claims. However, the Court found no direct monetary gain or active orchestration of fraud, distinguishing the role of a data-entry functionary from that of a mastermind.
The decision underscores the importance of distinguishing between clerical errors and deliberate fraud in GST prosecutions. Practitioners should consider this precedent when defending technical staff in tax compliance cases, emphasizing role, intent, and benefit as factors in determining culpability under the new tax regime.
Citations
- CGST Act, Sections 73, 74
