Input Tax Credit — Application u/s 482 Cr.P.C. is filed by the applicant with a prayer to quash the condition nos. 1 and 2 imposed by Special Chief Judicial Magistrte, Meerut in its order granting default bail to the applicant under Section 167(2) CrPC under Section 132(1(B) and (C) of the CGST Act, 2017 and to modify condition no.3 imposed by the Court below in the said order. Conditions were imposed i.e. to give Bank Guarantee (Security) of Rupees Three Crores, to deposit Rupees One Crore in the form of cash/cheque/draft and surety bonds of Rupees Twenty Lakh each etc. Imposing such conditions while granting bail to the applicant is nothing but denial to release the applicant on bail. The application is allowed by modifying the conditions imposed while granting bail by the Court below. — Gaurav Jindal Vs. Union of India And Anr. [2020] 20 TAXLOK.COM 080 (Allahabad)