The present application is allowed and applicant Sulender shah is admitted to bail on his furnishing a personal bond.
Section 132 of the CGST Act, 2017— Bail – The applicant is a Chartered Accountant by profession and submitted that he has been falsely roped in into the present case by the complainant department, on the basis of false, fabricated and concocted facts. The applicant submitted that he was coerced and threatened to sign blank papers. The applicant is in custody since 14.09.2021 and no further investigation has been carried so far by the department. The applicant is neither the proprietor nor the director/employee/accountant or the authorized signatory of the fake firms in respect to which the department is alleging fraudulent ITC claims. The court observed that the applicant is custody and is a student pursuing his higher professional degree/diploma, and there are no allegations of tampering of evidence or influencing the witnesses.
Held that:- The Hon’ble Court granted regular bail subject to certain conditions.
The present application is allowed and applicant Sulender shah is admitted to bail on his furnishing a personal bond.
Section 132 of the CGST Act, 2017— Bail – The applicant is a Chartered Accountant by profession and submitted that he has been falsely roped in into the present case by the complainant department, on the basis of false, fabricated and concocted facts. The applicant submitted that he was coerced and threatened to sign blank papers. The applicant is in custody since 14.09.2021 and no further investigation has been carried so far by the department. The applicant is neither the proprietor nor the director/employee/accountant or the authorized signatory of the fake firms in respect to which the department is alleging fraudulent ITC claims. The court observed that the applicant is custody and is a student pursuing his higher professional degree/diploma, and there are no allegations of tampering of evidence or influencing the witnesses.
Held that:- The Hon’ble Court granted regular bail subject to certain conditions.