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    <title>2023 (3) TMI 1060 - PATIALA HOUSE COURTS</title>
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    <description>The Patiala House Courts granted bail to an accused charged with tax evasion through fake invoice ITC claims. The court applied the doctrine of law of the case, noting that co-accused Rajiv Chawla and Shipra Chawla had already been granted bail on identical facts under Section 6(2)(b) of CGST Act. The Department&#039;s own submission that the applicant was merely an employee of the main conspirators further supported the bail application. The court held it could not take a different view from the coordinate jurisdiction&#039;s earlier decision and granted bail on furnishing bonds of Rs.10,000 with surety.</description>
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      <title>2023 (3) TMI 1060 - PATIALA HOUSE COURTS</title>
      <link>https://www.taxtmi.com/caselaws?id=435674</link>
      <description>The Patiala House Courts granted bail to an accused charged with tax evasion through fake invoice ITC claims. The court applied the doctrine of law of the case, noting that co-accused Rajiv Chawla and Shipra Chawla had already been granted bail on identical facts under Section 6(2)(b) of CGST Act. The Department&#039;s own submission that the applicant was merely an employee of the main conspirators further supported the bail application. The court held it could not take a different view from the coordinate jurisdiction&#039;s earlier decision and granted bail on furnishing bonds of Rs.10,000 with surety.</description>
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