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As per the prosecution story, accused in connivance with each other had created thirty five fake firms and after making fake entries had issued invoices involving tax amount of more than Rupees ten crores.Bail petition filed by the co-accused has been dismissed by this court.

Bail Application — Section 132 of the CGST Act, 2017—The petitioner filed petition under Section 439 CrPC seeking regular bail for offence under Sections 132(1) of the Act. As per the prosecution story, accused in connivance with each other had created thirty five fake firms and after making fake entries had issued invoices involving tax amount of more than Rupees ten crores. The firms were misused for evading G.S.T input taxes by the petitioners.
Held that:-The Hon’ble High Court held since bail petition filed by the co-accused has been dismissed by this court, this petition is also dismissed.—Sandeep Goyal S/O Shri Satpal Goyal And Rajesh Arora S/O Shri Deewan Chand Vs Union of India, Through Senior Intelligence Officer, Director General of Goods And Services Tax Intelligence Jaipur Zonal Unit, Jaipur [2019] 09 TAXLOK.COM 093 (Rajasthan)