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2020 (12) TMI 1270 - SESSIONS COURT FOR GREATER BOMBAYSeeking grant of pre-arrest bail - fake/bogus Tax invoices without supply/movements of goods - offence 132(5) read with 137 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Upon perusal of the reply filed by the prosecution and the documents placed on record, it would reveal that prima facie there is force in the allegations made against the applicants. The statement of co-accused Mahesh Kinger speaks volume. Considering these allegations, it can be said that unless the investigation officer gets an opportunity to unearth the facts, he will not be in a position to reach to the proper conclusion. Involvement of applicant No.2 in the present crime - HELD THAT:- Upon perusal of the statement of applicant No.2 it would reveal that she has signed the balance sheet of the company, invoices, RTGS documents, and Cheques. This goes to suggest prima facie involvement of applicant No.2 in the business of the Company. Thus, I do not find merit in the submission of the learned advocate for the applicants. There are no merit in the contention raised in the application that the applicants have been falsely implicated and that there is no need of custodial interrogation. On the contrary, considering the facts and circumstances of the case and the fact that there are allegations of evasion of huge taxes, if an anticipatory bail is granted to the applicants, that would certainly adversely affect the investigation. Bail application dismissed.
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