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2019 (8) TMI 577 - DSC - GSTBail application of professional accountant - whether the accused has been falsely implicated in the present case and that he was only furnishing the GST returns on behalf of the firms which are allegedly involved in the commission of alleged offence - HELD THAT:- In the case in hand, the applicant/accused is allegedly involved in the commission of alleged offence and the evidence collected by the department during the investigation also reveals the involvement Of the accused in the commission of alleged offence. As per the allegations the applicant/accused used to create fake firms and he used to fraudulently file tax returns to avail input tax credit (ITC). During the investigation, various firms were found to have been created by the accused in order to commit the alleged offence and to fraudulently claim the input tax credit (ITC). Considering the facts and circumstances, nature of allegations, amount of ITC involved in the present case and the initial stage of investigation, I am not inclined to grant bail to the applicant/accused Girish Sharma at this stage - bail application dismissed.
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