Bail Application — In the instant case, Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973seeking regular bail In the present case, prosecution case is that the petitioner and his co-accused by creating fake firms, have issued invoices involving tax amount of more than Rupees Seventy Four Crores. Keeping in view the seriousness of the allegations leveled against the petitioner, no ground for grant of bail to him is made out. — Sandeep Goyal S/O Sh. Satpal Goyal Vs. Union of India [2020] 21 TAXLOK.COM 120 (Rajasthan)