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2023 (7) TMI 1168 - HC - GSTSeeking grant of Bail - fake firms - input tax credit availed without supplying the goods and on the basis of fake invoices - HELD THAT:- Considering the submissions of the parties; particularly considering that investigation is already complete in respect of the present applicant, complaint has been filed on 21.4.2023, he is in jail since 21.2.2023 i.e. for about 5 months, case is based on documentary and electronic evidence, further considering that in the matter of Ratnambar Kaushik [2022 (12) TMI 263 - SUPREME COURT], the matter relates to GST evasion, offence is punishable up to 5 years & fine, in the said case, the accused was in jail for more than 4 months, the Hon’ble Supreme Court has allowed the bail by observing that in such type of cases, the evidence to be tendered by the respondent would essentially be documentary and electronic, the ocular evidence will be through official witnesses, due to which there can be no apprehension of tampering, intimidating or influencing; this Court is of the view that the applicant can be released on bail. The applicant is directed to be released on bail on his executing a personal bond for a sum of Rs. 1 lakh with 2 sureties for the like amount to the satisfaction of the trial Court - Bail application allowed.
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