2021 (2) TMI 243

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....ffence punishable under Section 132 (1)(i) of the Central Goods and Services Tax Act, 2017. 2. According to learned counsel for the petitioner, petitioner filed an anticipatory bail before the learned Sessions Judge on 27.10.2020 where a statement was made that investigation from the petitioner is underway. Thereafter the petitioner appeared repeatedly for joining the investigation. The petitioner was arrested on 9th December, 2020 and no information in this regard was given to the learned Court where the anticipatory bail petition of the petitioner was still pending. 3. Learned counsel for the petitioner further states that after the petitioner was arrested no custodial investigation was carried out; as the petitioner was sent to the....

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.... Ankur Mittal failed to join the investigation. 6. Simultaneously, notice was issued to the petitioner, who is the elder brother of Ankur Mittal on 6th November, 2019 to join the investigation followed by further notices, however the petitioner also failed to join the investigation and joined only after filing the anticipatory bail application before the learned Sessions Judge. 7. In the further detailed status report filed by the respondent, the modus-operandi adopted by the petitioners has been highlighted. It is noted that though the petitioner in his statement stated that he did not know anything about the fake invoice billing of his brother Ankur Mittal, however as per the statement of Ankur Mittal dated 12th September, 2020 the ....