Bail Application — Petitioners are husband and wife and they are the Directors of M/s. Steel Hypermart India Private Limited and M/s. Singhi Buildtech Private Limited. It is alleged that the said Companies have been involved in inter-state circular bill trading.  Court while considering the similar aspect in Criminal Petition No.497/2019 c/w. Criminal Petition No.498/2019, disposed of on 18.2.2019 released the petitioners on bail. Similar allegations have been made as against the petitioners and as the said aspect has already been covered by this Court in the aforesaid petitions. Bail applications allowed. Mahendra Kumar Singhi, Mrs. Suman Mahendra Kumar Singhi Vs. The Commissioner of Commercial Taxes Karnataka And Others [2019] 11 TAXLOK.COM 035 (Karnataka)