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This Court does not find any ground to exercise its inherent powers under Section 482 Cr.PC. Accordingly, the present petition being devoid of merit stands dismissed.

Section 132 of the CGST Act, 2017— Bail – Conditions imposed - The petitioner sought setting aside of the order dated 11.01.2021 passed by the learned Additional Sessions Judge, Ludhiana, whereby bail of the petitioner was admitted only to the limited extent of the imposition of conditions on ground of same being unreasonable. The respondent counsel submitted that the petitioner was involved in bogus transactions of approximately Rs.252 crores involving ITC of more than Rs.17 crores in fourteen firms without there being any actual movement of goods. During investigation, it came to notice 11 more firms were created and operated by the petitioner to carry out bogus transactions. The court observed that this case is clearly distinguishable from Saravanan's case. Further, the trial Court has carefully examined the facts, circumstances and background of the case while imposing the impugned condition and the same is founded on sound judicial principles. Held that:-The Hon’ble High Court dismissed the petition.
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