TMI Blog2019 (5) TMI 1756X X X X Extracts X X X X X X X X Extracts X X X X ..... d 31 (1) of the Central Goods Service Tax Act, 2017 - HELD THAT:- In view the fact that charge-sheet has been filed in the matter, without expressing any opinion on the merits of the case, it is deemed just and proper to grant bail to the petitioner(s) under Section 439 Cr.P.C. - bail application allowed. - S.B. Criminal Miscellaneous Bail Application No. 3624/2019 - - - Dated:- 13-5-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rating fraudulent credit and issuance of GST invoices without any sale/purchase and actual movement of goods. It is argued that the prosecution during the course of investigation recorded statements of several persons, in whose names, the alleged firms/companies have been created and relying on the statements of those persons has alleged that the petitioner has created those bogus firms/companies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al collected by the Investigating Agency during the course of investigation, are mentioned in detail. Learned Special Public Prosecutor has submitted that since the petitioner is involved in creating bogus firms/companies and in preparing fake invoices with the intention to claim benefit of GST which has never been paid, he is not entitled to be enlarged on bail. Having regard to the totality o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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