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Considering the seriousness of allegations and crucial stage of investigation, this court is of the opinion that applicant/accused is not entitled for grant of bail.

Section 132 of the CGST Act, 2017— Bail -- The applicant moved bail application. The applicant submitted that he is in JC since 26.08.2020. He has been falsely implicated in the present case and he is totally innocent. The documents seized from his premises pertained to other firms over which he has no right, title, ownership or interest. The worst case against the applicant is that he might be indicted for commission of the offence under Section 132 (1) (f) (j) or (k), which admittedly are bailable in nature. The respondent counsel submitted that he provided goods less invoices of fake non-existing firms to the beneficiary firms on commission basis, so that they can avail tax ITC on the basis of fake and forged invoices. The court observed that the considering the seriousness of allegations and crucial stage of investigation, applicant is not entitled for grant of bail. Held that:-The Hon’ble High Court dismissed the application.
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