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2019 (5) TMI 1756 - HC - GSTBail application - allegation of creating bogus firms/companies solely for the purpose of generating fraudulent credit and issuance of GST invoices without any sale/purchase and actual movement of goods - offence(s) punishable under Section(s) 132(1)(B) & (C) and Sections 16(1)(2) and 31 (1) of the Central Goods & Service Tax Act, 2017 - HELD THAT:- In view the fact that charge-sheet has been filed in the matter, without expressing any opinion on the merits of the case, it is deemed just and proper to grant bail to the petitioner(s) under Section 439 Cr.P.C. - bail application allowed.
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