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2022 (4) TMI 462 - DSC - GSTMaintainability of second bail application - Seeking grant of bail - availment of wrongful ITC - outward supply by issuing fake invoices - HELD THAT:- Same grounds are repeated in the second bail application. The Judgments cited on behalf of the applicant while deciding the previous bail application are being pressed in while supporting the second bail application. Factually, no new grounds or facts warranting consideration of second bail application are mentioned in the application. There is no material change in the circumstances and therefore, the present bail application is not maintainable. Merely because the accused continue to be in custody after rejection of previous bail application, the second bail application filed within six days of rejection of previous bail application without any new grounds, cannot be said it to be maintainable. The learned counsel for the applicant has also relied upon a Judgment of the Hon'ble Bombay High Court in TASNEEM RIZWAN SIDDIQUEE VERSUS THE STATE OF MAHARASHTRA AND ORS. [2018 (3) TMI 1690 - BOMBAY HIGH COURT] to support his contention that bail has to be granted for non compliance of Section 41A of Cr.P.C. I however, find that no such proposition is laid down by the Hon'ble Bombay High Court in the cited Judgment. In fact, release of petitioner's husband from custody was directed in habeas corpus petition on finding that the arrest of the petitioner's husband was made prior to the date fixed for appearance by notice under Section 41A of Cr.P.C. In the absence of any changed circumstances and in view of the fact that prima facie case is made out for alleged GST evasion of a high magnitude on the part of the applicant and as the investigation is still underway, the applicant cannot be released on bail - bail application dismissed.
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