TMI Blog2020 (11) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... he sum of ₹ 5,00,000/- together with two sureties in the sum of ₹ 2,50,000/- each to the satisfaction of the learned trial court with the stipulation that they shall appear before that Court and any court to which the matter is transferred, on all subsequent dates of hearing and as and when called upon to do so. - S.B. Criminal Miscellaneous Bail Application No. 8676/2020, S.B. Crimi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has not created any fake bills/invoices and has not availed or passed on any input tax credit. It is also contended that petitioner has remained in custody for a period of three months. The main accused in this case is Abhishek Singhal, who is absconding. 4. It is also contended that petitioner has appeared before the Authorities and has answered their queries. Petitioner-Hemant Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced any fake bills/invoices to facilitate claiming of input tax credit. 6. It is also contended that petitioner was not instrumental in creation of the fake firms. Even if it is considered that he was also a party to the creation of the fake firms, the act would fall under Section 132(1)(f) of the C.G.S.T. Act, the maximum sentence for which is six months. 7. Counsels for the petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applications are accordingly allowed and it is directed that accused petitioners shall be released on bail provided each of them furnish a personal bond in the sum of ₹ 5,00,000/- (Rupees Five Lac only) together with two sureties in the sum of ₹ 2,50,000/- (Rupees Two Lac Fifty Thousand only) each to the satisfaction of the learned trial court with the stipulation that they shall appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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