2022 (9) TMI 665

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....ana 1. The petitioner apprehending arrest in the FIR captioned above has come up before this Court under Section 438 CrPC seeking anticipatory bail. 2. In paragraph 23 of the bail petition, the accused declares that he has no criminal antecedents. 3. The allegations are of fraud related to GST invoices and getting credits to the extent of Rs. 1,10,35,701/- (Rs. One crore ten lacs, thirty-....

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....ferent proprietors and defrauded the State to the extent of more than Rs. One crore. A perusal of the FIR and investigation points out towards the existence of a prima facie case against the petitioner. 7. When the allegations against an accused are of cheating and the amount involved is massive, like the present case, where it is more than rupees one crore, the investigating agency's deman....

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.... 13 SCC 305]. 9. In State rep. by CBI v. Anil Sharma, (1997) 7 SCC 187, Hon'ble Supreme Court holds, [6]. We find force in the submission of the CBI that custodial interrogation is qualitatively more elicitation oriented than questioning a suspect who is well ensconded with a favourable order under Section 438 of the code. In a case like this effective interrogation of suspected person....

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....e loopholes and defects in the GST software, the system put in place, and the lack of efficient standards to ensure that it becomes impossible to misuse the scheme. 10. The argument that the co-accused was granted bail and even the petitioner is entitled to bail on parity, is not sustainable because the specific allegations against the co-accused Shrawan were that a sum of rupees ten lacs had f....