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of <h1>Court denies bail due to gravity of offense, direct involvement in fraud, substantial ITC amount, and non-cooperation. Emphasizes seriousness.</h1> <h3>Commissioner of CGST Versus Amit Bindal</h3> Commissioner of CGST Versus Amit Bindal - TMI Issues:1. Bail application on grounds of false implication, lack of connection to alleged firms, and custody period.2. Opposition to bail based on gravity of offense, large fraudulent ITC amount, and direct connection of accused.3. Allegations of involvement in issuance of ineligible/bogus ITC, creation of fake firms, and masterminding fraudulent activities.4. Existence of non-existent firms, operation by accused, recovery of incriminating evidence, and grave nature of offense causing substantial losses to the government.5. Denial of bail based on gravity of offense, accused's role, evidence, and non-cooperation during investigation.Analysis:1. The bail application was filed by the accused's counsel, arguing false implication, lack of connection to alleged firms, and a custody period exceeding 50 days. Citing relevant judgments, the counsel contended that the accused had not fraudulently availed Input Tax Credit (ITC) and disputed the address mentioned by the Department as belonging to the accused.2. The opposition to bail was based on the gravity of the offense, a significant amount of fraudulent ITC, and the direct involvement of the accused. The department's counsel highlighted statements of employees supporting the allegations and referenced several judgments to strengthen their argument against granting bail.3. The case involved the accused's arrest for involvement in issuing ineligible/bogus ITC through fake firms, amounting to substantial sums without actual goods supply. The accused, as the director of a firm, allegedly availed ITC through fraudulent means, creating bogus firms, including those in employees' names, to claim false ITC credits.4. Allegations included the use of non-existent firms for ITC credit through the accused's firm, creation of firms in employees' names, and recovery of incriminating evidence like laptops showing the accused's involvement. The offense was deemed grave due to the substantial ITC claims without actual transactions, causing significant losses to the government.5. The court denied bail considering the gravity of the offense, the accused's pivotal role, evidence against the accused, and non-cooperation during the investigation. The decision was based on the substantial liability created for the government through fraudulent ITC claims, emphasizing the accused's actions causing losses to the exchequer. The bail application was dismissed based on these factors.
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