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Bail Application — As per the allegations the applicant/accused used to create fake firms and he used to fraudulently file tax returns to avail input tax credit (ITC). During the investigation, various firms were found to have been created by the accused in order to commit the alleged offence and to fraudulently claim the input tax credit (ITC). Considering the nature of allegations, amount of ITC involved and the initial stage of investigation, Bail application dismissed. — GST Vs. Girish Sharma  15 TAXLOK.COM 014 (Patiala)