TaxTMI 
TaxTMI 
2021 (6) TMI 156
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....ed. Arguments heard, It is submitted that accused is innocent and has been falsely implicated in the present case through arbitrary exercise of executive powers by the department. It is submitted that applicant is a proprietor of M/s Aryan Metal having office at 1/488 to 504/A-10, GT Road, Shahdara, Delhi and is interalia engaged in trading of metal including scrap and sanitary items. It is sub....
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....les. It is submitted that no independent investigation and verification had been conducted from sellers and buyers to verify the GST returns filed by the accused. It is submitted that no custodial interrogation of the accused has been done in jail and considering the clean antecedents and the deep rooted family ties of the accused, he be released on bail as he undertakes not to tamper with the evi....
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....d that Nitin Jain CA used to assist the accused in carrying out this business of issuance of fake invoices and all his records are under his possession and the premises of Nitin Jain CA was found locked. Further, summons issued to him but he has not turned up and is absconding since then. It is submitted that investigation is still pending as statement of CA Nitin Jain is yet to be recorded as wha....
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....tion of the merits of the case need not be undertaken, there is need to indicate in such orders reasons for prima facie concluding whey bail was being granted. particularly, where the accused is charged of having committed serious offence. The Court granting bail has to consider, among other circumstances, the factors such as: a) The nature of accusation and severity of punishment in c....