TMI Blog2021 (10) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act - HELD THAT:- As per the charge-sheet and the evidence collected by the Department, it has turned out that fake entities were created and no goods were in fact transported from one entity to another and fake bills were generated, hence, there are no change in the circumstances so as to entertain the third bail application. The third bail application is accordingly rejected. - S.B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that co-accused Bhaskar Jangir was given benefit of bail by the Court. 4. Learned counsel appearing for the Union of India has vehemently opposed the third bail application. It is contended that first bail application of petitioner was rejected on 20.04.2021 and there is no change in circumstance. It is also contended that the firms with which the petitioner was having transactions were in fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, input tax credit was claimed. 6. I have considered the contentions and have perused the order passed by this Court as well as the letter written by the Principal Commissioner to the State Authorities. 7. As per the charge-sheet and the evidence collected by the Department, it has turned out that fake entities were created and no goods were in fact transported from one entity to another an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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