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2021 (2) TMI 430

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.... for the sake of brevity. This is the first bail application jointly moved on behalf of accused persons namely, Naresh Mittal and Chhedi Lal Mittal after the filing of complaint by the Department. It is submitted that both the accused persons are sole bread earner of their families and they are languishing in jail since 19.11.2020. It is submitted that the first regular bail application was dismis....

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....they may be accorded bail subject to any just condition. Application is opposed on behalf of Department submitting that the firms formed by accused persons were never found existing at their registered addresses and the documents uploaded in the GST Portal for obtaining registration by accused persons were also fabricated. Also, it is submitted that the said firms availed fake ITC to the tune of ....

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.... circumstances, the factors such as: a)  The nature of accusation and severity of punishment in case of conviction and the nature of supporting evidence; b)  reasonable apprehension of tampering with the evidence or apprehension of threat to the complainant. c)  Prima facie satisfaction of the court in support with the charge. In addition to the same, the court while considering....

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....be treated as a universal validity or as necessarily justifying the grant or refusal of bail...." In the given facts, accused persons are languishing in jail since 19.11.2020 and there is substantial change in circumstances as investigation has been completed and the Department has filed complaint. The trial would going to take long time in the given circumstances and in these circumstances, the ....