2021 (7) TMI 1254

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....y, 2021 passed by the learned Additional Sessions Judge cancelling the bail granted to the petitioner by the learned CMM vide order dated 9th March, 2021. 2. Learned counsel for the petitioner states that based on vague allegations of tempering of evidence and influencing the witnesses, learned Additional Sessions Judge cancelled the bail. He further states that the petitioner was in judicial custody for 30 days and in any case any further judicial custody would have not furthered the interest of the respondent in carrying out the investigation, since there was no material whatsoever with the respondent to show that the petitioner tried to influence the witnesses or tempered with the evidence. It is further stated that the offence allege....

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....tioner tempering the evidence/influencing the witnesses. 4. This Court has perused the impugned order passed by the learned ASJ and the order of the learned CMM as well. The findings of the learned ASJ are that statement of the employees of the firms which are vital and have not been withdrawn revealed availment and utilization of ineligible Input Tax Credit through IGST refund by resorting to fraudulent means, the investigation of the case is in progress though started in the year 2018, however considering the Covid-19 situation and the nation-wide lockdown, the respondent did not get sufficient time to carry out the investigation, finding of the learned CMM that the investigation qua the petitioner is almost complete is contrary to the....