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2022 (12) TMI 1031 - HC - GSTSeeking grant of bail - fraudulently claiming and utilizing of the Input Tax Credit on the strength of the invoices/bills received without actual receipt of the goods from certain non-existing firms - HELD THAT:- It is evident that the instant bail application has been filed for quashing of the order of condition No.3 passed on 24.09.2021 and at the time of argument before trial court applicant was agreed with condition No.3 therefore trial court directed to deposit 10% of the amount of Rs.7 crores and 7 lacs in the concerned department, failing which, learned Magistrate may issue warrant for arrest. It is also clear from perusal of the order passed by learned Sessions Judge that applicant made prayer before Sessions Judge while arguing the bail application that he was ready to pay the 10% of Rs.7 crores and 7 lacs and learned Magistrate considered his prayer and granted bail. After getting bail, applicant withdrew himself from argument raised before Sessions Judge. The trial court after considering prayer and granted bail with condition. It appears that court has granted bail after considering submission of applicant. The Hon’ble Apex Court in his judgement has passed the order in Chhaya Devi Vs. Union of India and another [2021 (4) TMI 980 - SC ORDER], which are entirely different from the present case as condition has been imposed on prayer of the applicant, hence, the reliance placed by the applicant over Hon’ble The Apex Court judgment, is not applicable in the present case. The bail application of the applicant-Mursaleen Tyagi involved in aforesaid case is hereby rejected at this stage.
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