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2019 (2) TMI 1150 - HC - GSTBail application - grant of pre-arrest/anticipatory bail - wrongful availment of input tax credit - offence under Section 132(1)(b) and (c) of CGST Act - Held that:- It is astonishing to note that, the concerned Advocate on record “Mr.Ritesh Ratnam” has deliberately and with malfide intention not stated in the said letter that there is no interim relief granted in favour of the applicant. The Order dated 24.11.2018 clearly indicates that, the said Advocate Mr. Ritesh Ratnama himself appeared on 24.11.2018 before this Court and in his presence the said Order was passed including the sentence “no interim relief” - It appears that, due to the said deliberate miscommunication by the applicant dated 26.11.2018, the Investigating Agency refrained itself from either arresting or interrogating the applicant. The deplorable practice adopted by the applicant and his Advocate is deprecated. This Court is of the considered view that the applicant does not deserve to be protected by prearrest bail - application dismissed.
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