2019 (8) TMI 577

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.... to the bail application filed. Arguments on the bail application heard. Ld counsel for the applicant/accused submitted that the accused has been falsely implicated in the present case and that he was only furnishing the GST returns on behalf of the firms which are allegedly involved in the commission of alleged offence. Ld counsel submitted that the accused was kept in illegal custody by th....

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....corroborated by the statement of Rajeev v Kumar Kuchhal recorded u/s 70 of CGST Act during the investigation on 25.07.2019 wherein he categorically described the role of applicant/accused Girish Sharma in the commission of alleged offence. Ld SPP for the department submitted that the inquiry was conducted regarding various fake units/firms wherein fraudulent ITC amount was claimed and he submitted....

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....volved in the commission of alleged offence and the evidence collected by the department during the investigation also reveals the involvement Of the accused in the commission of alleged offence. As per the allegations the applicant/accused used to create fake firms and he used to fraudulently file tax returns to avail input tax credit (ITC). During the investigation, various firms were found to h....