Second bail application under GST laws rejected after allegations of fake firms, input tax credit fraud, and evasive conduct.

In a second bail application under the Central Goods and Services Tax Act, 2017, the Court weighed allegations of fake firms, fraudulent transfer of input tax credit to multiple beneficiary parties, substantial loss to the exchequer, partial recovery, and the petitioner's avoidance of summons followed by later arrest. On these facts, the Court held that the grounds advanced did not justify exercise of discretion in favour of release, and bail was declined.

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Issues: Whether the petitioner was entitled to bail in a second bail application arising from alleged offences under the Central Goods and Services Tax Act, 2017.

Analysis: The application was considered in the context of allegations of creation of fake firms, fraudulent transfer of input tax credit to numerous beneficiary parties, substantial loss to the exchequer, partial recovery, and the petitioner's conduct in avoiding summons and being arrested later. On these facts, the grounds pressed did not persuade the Court to exercise discretion in favour of release.

Conclusion: Bail was declined.

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