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2022 (7) TMI 298 - DSC - GSTSeeking grant of Bail - case of Department is that applicant have never been summoned for participating in the investigation and that the investigation in the present case is at the threshold - wrongful availment and utilisation of Input Tax Credit (ITC) claimed in the present case comes to about Rupees Forty Crores - HELD THAT:- Reliance can be placed in the case of TARUN JAIN VERSUS DIRECTORATE GENERAL OF GST INTELLIGENCE DGGI [2021 (12) TMI 135 - DELHI HIGH COURT] where it was held that Custodial interrogation in the instant matter is neither warranted nor provided for by the statute. Detaining the petition in Judicial Custody would serve no purpose rather would adversely impact the business of the petitioner. Since the present case is also u/s 132 (c) as was the case of Sh. Tarun Jain, the ratio of the said case applies on all fours to the present case. Needless to say that the evidence in the present case is also documentary. Thus, it cannot be said that the said accused persons cannot have any apprehension or that the stage of considering the grant of anticipatory bail has not yet arrived in the present case - considering the ratio of the case of Tarun Jain Vs. DGGI the accused persons are also entitled to anticipatory bail in the event of their arrest by the IO on furnishing of bail bonds and surety bonds in the sum of Rs. 50,000/, each, to the satisfaction of the officer making the arrest. Application disposed off.
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