Anticipatory Bail Applications are rejected.
Bail application— In the instant case, applicants preferred application for anticipatory bail before the Court of Sessions, which has been rejected by order dated 16th September 2021.
The applicant submitted that they are willing to co-operate with investigation. They are ready to attend office of Respondents. The applicants are father and son. The applicants are falsely implicated in this case.
Section 136 of the CGST Act provides personal hearing. The procedure cannot be bypassed by pressurizing the applicants to make deposit.
There is sufficient evidence showing involvement of applicants. Their custodial interrogation is necessary. The decisions relied upon by the advocate for applicants are not applicable to the applicants.
Held that— Both the applicants have floated 17 dummy on-genuine firms wherein fake invoices valued more than Rs. 300 crores approximately involving more than Rs. 1,500 crores of GST were involved. In the light of the aforesaid factual aspects, no case for grant of anticipatory bail is made out.
Anticipatory Bail Applications are rejected.
Bail application— In the instant case, applicants preferred application for anticipatory bail before the Court of Sessions, which has been rejected by order dated 16th September 2021.
The applicant submitted that they are willing to co-operate with investigation. They are ready to attend office of Respondents. The applicants are father and son. The applicants are falsely implicated in this case.
Section 136 of the CGST Act provides personal hearing. The procedure cannot be bypassed by pressurizing the applicants to make deposit.
There is sufficient evidence showing involvement of applicants. Their custodial interrogation is necessary. The decisions relied upon by the advocate for applicants are not applicable to the applicants.
Held that— Both the applicants have floated 17 dummy on-genuine firms wherein fake invoices valued more than Rs. 300 crores approximately involving more than Rs. 1,500 crores of GST were involved. In the light of the aforesaid factual aspects, no case for grant of anticipatory bail is made out.