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2020 (3) TMI 61 - HC - GSTGrant of Regular Bail - offence punishable under Sections 132(1) (i), 132(1)(c) and 1325(5) of the GST Act - input tax credit - HELD THAT:- In the facts and circumstances of the case and considering the nature of the allegations made against the applicants in the First Information Report, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicants on regular bail. The applicants are ordered to be released on regular bail on executing a personal bond of ₹ 10,000/- each with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions imposed - application allowed.
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