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2022 (2) TMI 1050 - HC - GSTSeeking grant of bail - drawing fictitious statements of accounts - drawing of forged invoices - Section 16 of Central Goods and Service Tax Act, 2017 - HELD THAT:- Admittedly, the bail applicant was working, as a chartered accountant with proprietorship concerns. If he had purportedly not prepared above fictitious invoices, and, statements of accounts, the above offence would not have occurred. It is a matter of evidence whether the bail applicant has scribed either the invoices concerned, or the statements of accounts concerned, or has loaded them on, to the electronic devices concerned. Obviously, hence prima-facie, at this stage the above role, as ascribed by the prosecution to the bail petitioner cannot be tested, and, only after collection of evidence with respect to the afore, it can be concluded by the Inspector concerned, rather in his final report qua whether the inculpatory role as ascribed to the bail petitioner, becoming supported by the apposite thereto credible evidence, as becomes collected by him. This Court cannot at this stage, determine the validity of the incriminatory role as scribed to the bail petitioner by the prosecution. Moreover, since the bail petitioner did prima-facie ably facilitate the above entities in the commission of the offences. However, when at this stage though, there is no tangible evidence suggestive of his being a beneficiary of the illegal drawings, from the government treasury concerned, of monetary sums concerned, through the above purported illegal recoursing of passings off. Moreover, when even with respect of the above, the evidence is not completely collected, and, is in the stage of becoming investigated, and, also collected. Subject to the conditions being complied with by the petitioner, before the learned trial Judge concerned, the instant petition is allowed.
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