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2021 (6) TMI 233 - PATIALA HOUSE COURTGrant of Bail - fake ITC availed - evasion of GST - fake billing - Bail application was sought to be dismissed on the ground that accused may tamper with the evidences - HELD THAT:- While a vague allegation that the accused may tamper with the evidence or witnesses may not be a ground to refuse bail, but if the accused is of such character that his mere presence at large would intimidate the witnesses or if there is material to show that he will use his liberty to subvert justice or tamper with the evidence. then bail will be refused - Furthermore, In the landmark Judgment of Gurucharan Singh and others v. State [1977 (12) TMI 141 - SUPREME COURT], It was held that there is no hard and fast rule and no inflexible principle governing the exercise of such discretion by the courts. It was further held that there cannot be any Inexorable formula in the matter of granting bail. It was further held that facts and circumstances of each case will govern the exercise of Judicial discretion in granting or refusing bail. No doubt, economic offences should be dealt with sternly, however mere allegations of economic offence does not dis-entitled any person from seeking personal liberty unless there are overwhelming material against such person. In the present case, no trail has been brought on record which shows that accused Ashish Aggarwal is the ultimate beneficiary of alleged fake ITC credits - pre trial detention of accused Ashish Aggarwal is no more required as firstly, he has not been investigated / interrogated while remained in judicial custody since 29.10.2020, secondly, all evidences against the accused are primarily documentary in nature and also the fact that he is not the ultimate beneficiary of alleged fake ITC Credits. The accused Ashish Aggarwal Is admitted to bail on furnishing bail bond In the sum of Rupees One Lakh with one surety of like amount subject to the conditions imposed - application allowed.
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