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2022 (4) TMI 348 - HC - GSTSeeking grant of Bail - failure to file to file GSTR3B till date - indulging in fraudulent transactions by issuing tax invoices to the registered persons enabling them to utilize the input tax credit by filing Form GSTRIO - non-discharge of tax liability resulting in loss of revenue to State and Central exchequer - HELD THAT:- Taking into consideration the fact that this crime was registered in 2020; petitioner has been languishing in jail from the last 48 days, and police have already sought custody of the petitioner for a period of four days, this Court deems it appropriate to grant bail, on certain conditions. Petitioner – Accused No.2 shall be enlarged on bail on his executing a personal bond for a sum of ₹ 20,000/- with two sureties for a like sum each to the satisfaction of XII Additional Chief Metropolitan Magistrate, Nampally - petition allowed.
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