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2021 (6) TMI 156 - DSC - GSTGrant of Bail - bogus invoices - issuance of fake invoices without actual delivery of goods - investigation is still pending as statement of CA is yet to be recorded - HELD THAT:- The grant of bail depends upon complex of facts and circumstances in the light of golden principles laid down from time to time by the higher Courts. In DIPAK SHUBHASH CHANDRA MEHTA VERSUS 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. The fact of the matter is that accused has himself disclosed that all relevant documents/material pertaining to the alleged transactions is lying with his CA Nitin Jain who is still absconding. The investigation in the present matter is still continuing and is at a crucial juncture as unless the CA Nitin Jain joins investigation and provides all the documentary evidence to the department for the ascertainment of the actual liability, the release of the accused herein would be unwarranted as his release would certainly impede the ongoing investigation in the form of destruction of relevant material or tampering with the evidence - application dismissed.
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