2019 (1) TMI 1286

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....ent along with Sh. Amar Singh, Inspector, GST and IO/Insp. Sahil Yadav. Sh. Rajesh Jain, Ld. counsel for applicant. Pr. None. It is contended by Id. Counsel for applicant that applicant was detained by the officials of Central Tax/CGST (Delhi-West) on 31.7.2018 and produced before Id. on 1.8.2018 along with co accused Rajesh Jindal. Bail was granted to the co accused and applicant remaine....

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....sed the bail application. It is also mentioned that applicant is not registered person under the provisions of the Act and has not issued any invoice for the purpose of wrongful availment or utilization of input tax credit. Applicant is 43 years old and suffering from various ailments like acute blood pressure, diabetes and heart ailment. It is prayed that applicant be enlarged on bail. On the ....

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....epartment/respondent is that applicant along with co accused Rajesh Jindal were arrested with the allegations that they were involved in generation of fake invoices by floating dummy companies/firms in the name of poor persons/third person /firms/companies without actual supply of goods. This was done with malafide intent to pass on the undue advantage of ITC to various companies/firms for utilizi....