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    <title>2021 (4) TMI 147 - Additional Sessions Court, Meerut.</title>
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    <description>The court denied the bail application of the accused under Section 132(1)(b) of the CGST Act, citing the seriousness of the economic offence and the risk of tampering with evidence and witnesses. The accused, Vishan Gupta, allegedly orchestrated fraudulent activities involving fake firms to misuse input tax credit, resulting in substantial monetary loss to the state. The court concluded that Gupta was the mastermind behind the scheme, leading to the rejection of the bail application.</description>
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      <description>The court denied the bail application of the accused under Section 132(1)(b) of the CGST Act, citing the seriousness of the economic offence and the risk of tampering with evidence and witnesses. The accused, Vishan Gupta, allegedly orchestrated fraudulent activities involving fake firms to misuse input tax credit, resulting in substantial monetary loss to the state. The court concluded that Gupta was the mastermind behind the scheme, leading to the rejection of the bail application.</description>
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