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2021 (10) TMI 1364 - HC - GSTSeeking grant of Bail - non-existent transactions - Section 132(1)(b) & (c) of the CGST Act, 2017 R/w Section 132(1)(i) and Sub-Section (5) of the Act - HELD THAT:- As per the charge-sheet and the evidence collected by the Department, it has turned out that fake entities were created and no goods were in fact transported from one entity to another and fake bills were generated, hence, there are no change in the circumstances so as to entertain the third bail application. The third bail application is accordingly rejected.
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