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It is a case where the allegation against the petitioner was that he had evaded input tax credit facility by forging various documents/vouchers of various other companies.

Section 132 of the CGST Act, 2017 —Bail –-- The petitioner prayed for bail. The counsel for the petitioner submitted that the petitioner has volunteered to deposit half of the disputed amount subject to the final adjustment within a period of ten days. The entire case is based upon documentary evidence and all the documents are already available with the department. The allegations against the petitioner are that he had evaded ITC facility by forging various documents/vouchers of various other companies. The petitioner is ready and willing to join the investigation and, therefore, no useful purpose will be served in case the custodial investigation. Held that:- The Hon’ble High Court directed that the petitioner shall join the investigation and shall fully cooperate with the investigation process and on his doing so, the petitioner be released on interim bail subject to certain conditions. Listed the matter on 11.1.2022.
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