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    <title>2025 (10) TMI 914 - MADRAS HIGH COURT</title>
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    <description>HC dismissed the petition for grant of bail and refused to release the petitioner, who remains in custody. The court found reason to believe the petitioner was involved in wrongful availing and passing of ineligible ITC totaling Rs. 19.76 crores, attracting offences under Section 132(1) CGST; a clerical error in the arrest authorization did not vitiate the reasons to believe. With major parts of the investigation incomplete, co-accused absconding, and risk of evidence tampering, the court held bail would impede investigation and therefore denied relief.</description>
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      <description>HC dismissed the petition for grant of bail and refused to release the petitioner, who remains in custody. The court found reason to believe the petitioner was involved in wrongful availing and passing of ineligible ITC totaling Rs. 19.76 crores, attracting offences under Section 132(1) CGST; a clerical error in the arrest authorization did not vitiate the reasons to believe. With major parts of the investigation incomplete, co-accused absconding, and risk of evidence tampering, the court held bail would impede investigation and therefore denied relief.</description>
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