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2021 (10) TMI 141 - HC - GSTSeeking grant of Regular Bail - fraudulently availing and passing on ineligible/ fake Input Tax Credit - non-existent firms - Sections 132(1)(b) & (c) of the Central Goods and Services Tax Act 2017 - HELD THAT:- Considering the fact that petitioners have been in custody now for 70 days, complaint qua them have already been filed by the respondent and hence their custodial interrogation is not required and the evidence is documentary in nature, this Court deems it fit to release the petitioners on interim bail on their furnishing a personal bond in the sum of ₹1 lakh each with two sureties each of the like amount to the satisfaction of the Trial Court/ Duty Magistrate, further subject to the condition that petitioners will cooperate with the respondents and will join the investigation/ inquiry as and when required by the respondents and will not leave the country without the prior permission of this Court. List these petitions on 11th November, 2021.
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