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2023 (3) TMI 1059 - DSC - GSTSeeking grant of Regular Bail - It is stated that entire case is based on documents and accused has already joined the investigation earlier when summons were issued. - newly registered GSTINs indulged in issuing invoices without actual supply of goods - case of accused is that the main accused in this case namely Rajiv Chawla and his wife Shipra Chawla have already been granted bail and accused/ applicant is no more required in the investigation - HELD THAT:- Having gone through the record while there is no denial to the fact that accused/applicant is in judicial custody, however as per Senior Standing Counsel appearing for DGGI investigation in the matter is still going on as stated in para 5 of the reply of the Department. In such situation taking into consideration the serious nature of the offence and the fact that investigation of the Department is still going on, no case of the accused/applicant is at parity with other accused Rajiv Chawla who has already been granted bail on 17.02.2023. Moreover perusal of order dated 17.02.2023 of granting bail to accused Rajiv Chawla would show that in that case this court had considered the provisions of Section 6(2)(b) of CGST Act as there were multiple actions initiated by different agencies under the CGST. Such is not the position in this case. Bail application dismissed.
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