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2021 (2) TMI 430 - DSC - GSTGrant of Bail - dummy firms - fake ITC - firms formed by accused persons were never found existing at their registered addresses and the documents uploaded in the GST Portal for obtaining registration by accused persons were also fabricated - HELD THAT:- The grant of bail depends upon complex of facts and factors considered in the light of golden principles laid down from time to time by the higher Courts, In Dipak Subhash Chandra Mehta Vs, CBI [2013 (6) TMI 105 - SUPREME COURT] Hon'ble Apex Court held that "the Court granting bail should exercise its discretion in a judicious manner and not as a matter of course. Though at the stage of granting bail, a detailed examination of evidence and elaborate documentation of the merits of the case need not be undertaken, there is need to indicate in such orders reasons for prima facie concluding whey bail was being granted, particularly, where the accused is charged of having committed serious offence. In the given facts, accused persons are languishing in jail since 19.11.2020 and there is substantial change in circumstances as investigation has been completed and the Department has filed complaint. The trial would going to take long time in the given circumstances and in these circumstances, the further incarceration of the accused would serve no useful purpose. Accordingly, considering the fact that investigation has been completed and they are no longer required for custodial interrogation, both the accused persons i.e. Naresh Mittal and Chhedi Lal Mittal are hereby accorded bail subject to furnishing PS/SB of ₹ 5,00,000/- each with following conditions: 1. That the accused persons shall join the investigation as and when directed by the investigating agency. 2. The accused persons shall not tamper with the evidence or influence the witnesses which will be examined by the department during investigation. 3. That accused persons shall not leave the country without the permission of the Court and deposit his passport with the IO within seven days. 4. That accused persons shall not indulge in similar offence in future. 5. That accused persons shall appear before the Court on each and every date of hearing. The application stands disposed off.
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