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2022 (9) TMI 46 - HC - GSTSeeking grant of Regular bail - fraudulent transfer of Input Tax Credit - procuring invoices without actual receipt of goods - procuring invoices without actual receipt of goods - evasion of huge amount of Goods and Service Tax - HELD THAT:- The entire case is based on documentary evidence and same are in the custody of the department. Record indicates that after filing the complaint, still no show cause notice for determining the liability is issued by the Department. However, the applicant herein has shown his bonafide and is willing to deposit Rs.2 crore before the department. Considering the observations made by the Apex Court in case of P. CHIDAMBARAM VERSUS DIRECTORATE OF ENFORCEMENT [2019 (12) TMI 186 - SUPREME COURT] i.e. “even allegations of grave economic offence, it is not a rule that bail should be denied in every case and whether bail is granted or not, will have to be on the case to case basis of the facts involved therein and securing the presence of the accused to stand trial.”, it is deemed fit to exercise the discretion in favour of the applicant. The authorities shall release the applicant if he is not required in connection with the any other offence. If breach of any above condition is committed, the Sessions Judge concerned shall take appropriate action or issue warrant against the applicant. The bail bond to be executed before the learned trial Court having jurisdiction to try the case - application disposed off.
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