Input Tax Credit — Department seeking cancellation of bail as granted to the accused by the Ld. CMM. Very cogent and overwhelming circumstances are necessary for an order directing the cancellation of bail, already granted. Not only there are serious allegations against the accused of his having made fictitious sales of value of more than Rs. 200 crores and having consequently caused loss to the government of the GST evasion/wrongful availment of input tax credit of the value of more than Rs. 27 Crores, and; the accused had indulged in the act of threatening the witnesses who were otherwise coming forward to give their statement to the department as to how the bogus firms were created and how their documents were misused. Thus, the order granting bail to the accused is set aside. — Commissioner of Central Tax, GST Delhi (West) Vs. Rajesh Jindal [2018] 07 TAXLOK.COM 041 (Patiala)