2021 (5) TMI 704

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....Jatin Harjai, through V.C. For the Respondent : Mr. Siddharth Ranka, for the Union of India, through V.C. ORDER 1. The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with case No. IV(06)121/AE/ALWAR/2020 Registered at G.S.T. Commissionerate Alwar for the offence(s) under Section 132(1) (b)/(c)/(f), 4R/20, 132(1)(i) of Central G....

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....f of co-accused Hemant Kumar Singhal, S.B. Criminal Misc. Bail Application No.8676/2020 the arguments raised by counsel for the petitioner has been recorded in para No.3 & 4 of the order dated 04.11.2020, which reads as under:- "3. It is contended by counsel for the petitioner- Hemant Kumar Singhal that case of the petitioner would not travel beyond Section 132(1)(f) of C.G.S.T. Act, the maximum....

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....aring on behalf of the co-accused Hemant Kumar Singhal argued in the aforesaid application No.8676/2020 that Abhishek Singhal is the main accused, who is absconding and he has got registered 38 fake firms. Counsel further submits that allegation against the petitioner is of availment by passing of ITC wrongfully to the tune of Rs. 6,36,32,492/- by creating 38 fake firms. Counsel further submits th....