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2022 (3) TMI 392 - DSC - GSTSeeking grant of Bail - Ineligible/fake Input Tax Credit - conspiracy with the firms for the purpose of availing and passing on ineligible ITC - different transactions taking place without any actual supply of goods/services - HELD THAT:- In this case, Ld. SPP for CGST has not disputed the grant of bail to the other co-accused as argued by Ld. Defence counsel. The involvement of accused has not been shown directly in the firms, who were involved in the availment of fraudulent ITC claims. Moreover, the person who availed the entire ITC is already on anticipatory bail. Accused is already in custody since 09.02.2022, his statement u/s 70 already been recorded, investigation qua him is no more pending against him. Co-accused who were arrested and having the direct involvement in commission of the offence already been enlarged on bail. No purpose would be served to keep the accused behind bar, accordingly accused Mukesh Gupta is admitted on bail on furnishing personal bond in the sum of ₹ 5,00,000/- alongwith one surety in the like amount to the satisfaction of Ld. MM/Duty MM concerned subject to satisfaction of conditions imposed - application allowed.
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