Section 120-B, 420, 467, 468, 471 of the IPC —Bail –--The petitioner sought anticipatory bail in case registered under Sections 120-B, 420, 467, 468, 471, (Section 406 IPC added later on). It is alleged that the petitioner and other co-accused caused loss of Rs.19219675/- to Government Exchequer by claiming false ITC. The counsel for the petitioner submitted that the petitioner has joined the investigation and provided his voice sample, sample of his signatures and laptop to the investigating agency, so interim bail dated 27.04.2022 be made absolute. The court observed that evasion to the extent of Rs.5 crore under GST Act, amounts to a bailable offence. The petitioner has cooperated with the police and has handed over his laptop, voice sample and sample of his signatures to the police and is not required by the police for any further investigation.

Held that:- The Hon’ble High Court ordered that the order granting interim bail 27.04.2022 to the petitioner is hereby made absolute subject to certain conditions.