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2022 (12) TMI 85 - HC - GSTSeeking grant of bail - availment of irregular input tax credit - non-existing firms and suppliers - offences u/s 132 of CGST Act - HELD THAT:- It is evident that applicant and Paras Jain @ Rohan Jain control and operate alleged firms. The allegations against co-accused and applicant are similar and co-accused Paras Jain @ Rohan Jain has been granted bail by co-ordinate Bench of this Court and applicant's case is similar with co-accused, who has been granted bail and keeing in view the nature of offence, evidence, complicity of accused and without expressing any opinion on the merits of the case and larger mandate of the Article 21 of the Constitution of India, SATENDRA KUMAR ANTIL VERSUS C.B.I. AND ANOTHER [2021 (10) TMI 1296 - SUPREME COURT], the Court is of the view that the applicant has made out a case for bail. The bail application is allowed - Let the applicant, Jagvinder Singh, who is involved in the aforesaid case crime, be released on bail on his furnishing a personal bond and two sureties each in the like amount to the satisfaction of the court concerned subject to conditions imposed.
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