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This Court is not inclined to release the accused Petitioner on bail

Bail Application — Section 132 of the CGST Act, 2017—The petitioner is in custody filed the instant bail application corresponding to case for commission of offences punishable under Section 132(1)(b)(c) and (l) of the Act. The respondent alleged that a large number of fraudulent business transactions were made using several fictitious firms. The above persons, individually and in collusion with each other, are stated to have created several dummy and non-existent entities to avail bogus ITC, for the purpose of defrauding the Revenue. The petitioner submitted that he is no way involved in the commission of the offences alleged and that he has been arrested on frivolous grounds, in violation of the guidelines laid down in D.K.Basu Vs State of West Bengal. (1997) 1 SCC 416.
Held that:- The Hon’ble High Court rejected the bail petition and not released the accused Petitioner on bail.—Amit Beriwal Vs. State of Odisha [2020] 26 TAXLOK.COM 062 (Orissa)