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2021 (5) TMI 268 - DSC - GSTGrant of Anticipatory Bail - fraudulent ITC - Fake invoices - evasion of GST - HELD THAT:- In this case when accused has already joined the investigation, he is not required for any custodial interrogation and on being inquired it is also submitted by the IO that as on today, there is no requirement of the arrest of the accused. There is no arrest since the recording of his statement on 15.12.2020. The firms which obtained the fraudulent ICT are not booked as they have deposited some of the amount. Any amount which is required to be deposited by the applicant is not disclosed. Applicant's involvement is not being the office bearer or the employee of these firms which have availed fraudulent ICT. There is no allegations from the side of the department of tampering of evidence or hampering the investigation by the accused after the grant of interim bail on 31.12.2020. In these circumstances, it is directed that in the event of arrest one week prior notice shall be served upon the applicant/accused Nitin Singhania and he is directed to join the investigation as and when directed by the IO and shall not leave the country without the permission of the Trial Court. . Application disposed off.
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