Input Tax Credit — Sessisons Court cancelled the bail of both accused persons and they were sent to, JC. Now, both accused persons are to be interrogated. Accordingly, the Department through filing the applications prayed that IO be allowed to interrogate and record statement of accused persons. Both the applications came to be allowed directing and Jail Superintendent concerned to allow Insps./IO to interrogate and record statement of accused persons in judicial custody along-with writing material during office hours on any working day as per rules and make necessary arrangement. — Commissioner of Central Tax, GST Delhi (West) Vs. Rajesh Jindal [2018] 07 TAXLOK.COM 042 (Patiala)