2022 (3) TMI 392

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..... Reply filed. Arguments heard. There has been allegations of involvement of firm M/s Microlyte Energy P. Ltd., M/s. Jetibai Grandsons Services India Pvt. Ltd. (JGSIPL), M/s Microlyte Energy P. Ltd.. M/s Sun Automation Ltd., M/s NLYX Industry India Pvt. Ltd. And M/s Urja Global Ltd. in fraudulently availing and passing on ineligible/fake Input Tax Credit (ITC) to the tune of Rs. 72 crores. ....

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....naging the show and had been the main person who facilitated the commission of offence. It is also alleged that there has been several whats app chats between Amit Dua, Director of M/s NYX Industry India Pvt. Ltd to show his involvement in controlling the fake billing. It is also averred against the accused that he has been failed to join the investigation on several occasions despite service o....

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....as been shown as only evidence against him. Parity with accused Tarun Jain who availed ITC and has been made the accused in this case and granted anticipatory bail by the Hon'ble High Court, is also prayed. On being inquired from Ld. SPP for CGST about the evidence against the accused, it is submitted that only whats app chats with Amit Dua primarily the evidence against him apart from his stat....

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....rinciple of grant of bail laid down by Hon'ble higher courts in Anil Mahajan v. Commissioner of Customs (2000) 84 DLT 854 and Dipak Subhash Chandra Mehta v. CBI (2012) 4 SCC 134, no purpose would be served to keep the accused behind bar, accordingly accused Mukesh Gupta is admitted on bail on furnishing personal bond in the sum of Rs. 5,00,000/- alongwith one surety in the like amount to the satis....