Court Denies Pre-Arrest Bail in Fraud Case Involving Invoices and Tax Credit Under IPC Sections 420, 406, 34.

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....Seeking pre-arrest bail - input tax credit - fraudulent invoices were raised by the complainant - offences punishable under Sections 420, 406 and Section 34 of the Indian Penal Code - In consideration of the facts of the case and the evidence collected in the course of investigation, there are reason to believe that, goods were supplied by the complainant to the applicant. - No case is made out for granting pre-arrest protection to the applicant - HC....