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2023 (9) TMI 1126 - GUJARAT HIGH COURTSeeking grant of bail - wrongful passing of input tax credit - bogus firms - case based on documentary evidence which are in custody of Department - HELD THAT:- The respondent department failed to point out the facts that the further custody of the applicant is necessary. The entire case is based on documentary evidence and same are in the custody of the department. The record indicates that after filing the complaint still no show cause notice for determining the liability is issued by the department. In such circumstances, considering the observations made by the Apex Court in case of P. Chidambaram Vs. Directorate of Enforcement, (2020) 13 SCC 791, i.e. “even allegations of grave economic offence, it is not a rule that bail should be denied in every case and whether bail is granted or not, will have to be on the case to case basis of the facts involved therein and securing the presence of the accused to stand trial.”, it is deemed fit to exercise the discretion in favour of the applicant and accordingly, the applicant is allowed to be released on bail. The applicant is ordered to be released on regular bail on executing a personal bond of Rs.25,000/-, with one surety of the like amount to the satisfaction of the learned Trial Court and subject to the conditions imposed - application allowed.
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