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2023 (7) TMI 653 - HC - GSTGrant of Interim Bail - discrepancies in the Input Tax Credit - no proof with regard to any realization of the tax credit on the basis of forged documents - HELD THAT:- The principle that Bail is a rule and Jail is an exception has been well recognised by Apex Court more specifically on the touch stone of Article 21 of the Constitution. The said principle has been reiterated by the Apex Court in Satyendra Kumar Antil Vs Central Bureau of Investigation and another [2022 (8) TMI 152 - SUPREME COURT]. Learned counsel for the opposite party no.2 has not shown any exceptional circumstances which would warrant denial of bail to the Applicant. No material, facts or circumstances has been shown by learned counsel for the opposite party no.2 that the accused may tamper with the evidence or witnesses or the accused is of such character that his mere presence at large would intimidate the witnesses or that accused will use his liberty to subvert justice or tamper with the evidence - It is settled principle of law that the object of bail is to secure the attendance of the accused at the trial. No material particulars or circumstances suggestive of the applicant fleeing from justice or thwarting the course of justice or creating other troubles in the shape of repeating offences or intimidating witnesses and the like have been shown by learned counsel for the opposite party no.2. Considering the facts and circumstances of the case, nature of offence, evidence, complicity of the accused, submissions of learned counsel for the parties and without expressing any opinion on the merits of the case, the Court is of the view that the applicant has made out a case for bail. The bail application is allowed subject to conditions imposed.
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