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2022 (6) TMI 352 - CITY CIVIL AND SESSIONS COURT, MUMBAISeeking grant of anticipatory bail - passing huge amount of inadmissible Input Tax Credit (ITC) in fraudulent manner by the way of issuing bogus invoices without supply of any goods - availment of ITC on the basis of purchase invoices without receipt of goods - offence u/s 132(5) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Matter is at the investigation stage. Apparently, as per say of the respondent, officer of respondent visited the office of suppliers of the firm of the applicant. However, those suppliers are not in existence. This apparently shows that the applicant illegally availed ITC. Applicant may tamper with the evidence and interfere in the investigation. So far as another ground raised by the learned advocate for the applicant on the point that if the ITC availed by the applicant is calculated year wise, then offence is bailable as it falls within the category of Rs.500 lakhs, is concerned, if this submission is accepted at it is, then application is not maintainable if the offence is bailable. It is clear that calculation of the tax under Chapter XII is distinct from the Chapter XIX, which relates to offence and penalties. Therefore, there is no substance in the argument advanced by the learned advocate for the applicant. Considering the nature of offence involvement of the applicant, this is not a fit case to grant anticipatory bail to the applicant. Bail application dismissed.
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