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2021 (5) TMI 227 - DSC - GSTBail Application of co-accused - fake/inadmissible ITC on the strength of such fake invoices - issuance of goods less invoices - not habitual offenders - admittedly 57 days are already passed since arrest of the applicants/accused persons and as per information received from IO Sudhir, Department is still not in a position to precisely tell as to whether the complaint/charge-sheet would be filed within statutory period of 60 day - HELD THAT:- The fact that main accused Kabir Kumar is already released on bail, period of incarceration of both the accused persons coupled with the fact that the Department is still not forthcoming in filing complaint/charge-sheet in this case. Both applicants/accused persons namely Manish and Vikas are admitted to bail on furnishing bail bonds in the sum of each with one surety of like amount, subject to conditions imposed - bail application allowed.
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