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2022 (12) TMI 1131 - DSC - GSTSeeking grant of bail - fake ITC passed without any actual supply of goods - bogus firms - offence under Section 132 (1) (b) of CGST Act, 2017 - HELD THAT:- As far as creation of firm is concerned, again since the entire process was online, at least, technical investigation in this regard is required and is wanting. However, considering that investigation is being carried out, also the fact that as on date, there is no independent evidence other than the statements against the accused, as also, the fact that he has already spent more than 35 days in JC, as also, considering that co-accused has already been admitted to bail and Department has not sought the cancellation of the bail of co-accused, the present accused Shubham Goyal is also admitted to bail on furnishing of bail bonds/surety bonds in the sum of Rs.5,00,000/with one surety of like amount to the satisfaction of the concerned MM/Duty MM subject to the conditions imposed. Application allowed.
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