TMI Blog2021 (2) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... eased on interim bail in case the Commissioner passes an order authorizing the arrest of the petitioner under the provisions of Section 69 of the Act and proposes to detain him. It is made clear that the said order is purely interim in nature and subject to petitioner joining the investigation and putting in appearance before the concerned authorities on 2-9-2020 at 10 AM. Reply be filed by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to (d). The said offences are punishable under sub-section (1)(i) to (iv) of sub-section (1) and (2) of Section 132 the Act. 2. It is, accordingly, submitted that in view of the provisions of Section 132, if the input tax credit of over ₹ 5 crores has wrongly been availed or utilized, the offence would become cognizable and non-bailable under Section 132(5) and in such circumstances, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is further pointed out that in pursuance of the summons issued, the petitioner has not put in appearance after 7-8-2020. 5. Mr. Malhotra submits that thereafter, the anticipatory bail was dismissed on 18-8-2020 and thus, the petitioner preferred the present petition. It is further submitted that the petitioner is willing to cooperate in the investigation and shall put in appearance before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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