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2019 (3) TMI 1914 - HC - GSTSeeking grant of Bail - Input Tax Credit (ITC) availed on the invoices without receipt of goods and passing on the said credit through raising of invoices/E-way bills without supply of goods - bogus companies - offence u/s 133(1)(i) of CGST Act, 2017 - HELD THAT:- It is true that the petitioner has attended the enquiry conducted by the respondent and has also given his statements. It is also true that the petitioner has already suffered incarceration for more than 34 days. However, a reading of the entire counter affidavit and the case diary, reveals the fact that this petitioner is involved in a huge scam of creating fake Companies, creating fake invoices and taking advantage of input tax credit based on fake invoices. The respondent till now were able to deduct a total sum of ₹ 98 crores of fraudulent input tax credit which has been passed on/received by 15 bogus Companies. In a case involving moral turpitude of this magnitude, Courts must be very slow and careful before letting out a person on bail. The reason being that such persons are capable of tampering with the evidence and hamper the further course of investigation. Law is now well settled and apart from the other considerations, the Court has to keep in mind the nature of accusations, the nature of evidence in support there of, the character of the accused and the larger interest of the public/country. If these things are taken into consideration, this Court is of the considered view that this is not a fit case where bail can be granted in favour of the petitioner. Petition dismissed.
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