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The accused Ashish Aggarwal Is admitted to bail on furnishing bail bond In the sum of Rupees One Lakh with one surety of like amount subject to the conditions that he shall join the investigation / inquiry on summons / intimation issued by the investigating officer and shall not leave the country without permission of the court.

Section 132 of the CGST Act, 2017— Bail -- The applicant moved bail application. The applicant counsel submitted that he is about 44 years of age and suffering from severe Sleep Apnea and Hypertension. He may lead to sudden Cardiac Death or brain death. His father had already expired and his mother aged about 66 years is also suffering from diseases. Since the arrest of the accused on 29.10.2020, the investigation agency conducted no investigation from him. He is not the ultimate beneficiary of the alleged evasion of GST As per reply of the department, a sum of Rs. 7 Crores have already been secured. The respondent counsel submitted that he was involved in passing off fake ITC to the tune of Rs. 77 Crores. The court observed that Pre trial detention of accused is no more required as he has not been investigated / interrogated while remained in judicial custody since 29.10.2020 and all evidences against the accused are primarily documentary in nature and also the fact that he is not the ultimate beneficiary of alleged fake ITC Credits. Held that:-The Hon’ble High Court admitted bail on furnishing bail bond in the sum of Rupees One Lakh with one surety of like amount subject to certain conditions and that he shall join the investigation.
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