2023 (7) TMI 575

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsel for the petitioner. Also heard Mr. P. Borthakur, learned Additional Public Prosecutor for the State respondent. This is an application under Section 438 of the Code of Criminal Procedure praying for grant of pre-arrest bail to the accused/petitioner, who is apprehending arrest in connection with BI(EO) P.S. Case No. 07/2023, under Sections 120(B)/468/471/420 of the Indian Penal Code. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ccordingly, he appeared before the concerned authority with all connected documents. Further, the petitioner also appeared before the I.O. on 03.03.2023, 04.03.2023, 10.03.2023 & 13.03.2023 and produced all relevant documents as was asked to produced under Section 91 Cr.P.C. Accordingly, after obtaining the order of interim pre-arrest bail, the petitioner has already appeared before the I.O. and r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he I.O. More so, the petitioner confessed before the I.O. regarding the commission of indulging in fake bill process and he was not in a position to submit any documentary evidence against the claim of ITC. It further reveals from the note of the I.O. that the Taxation Department has conclusive reasons to believe that the present petitioner has claimed ITC on the basis of fake invoices against inw....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and co-operated in the investigation of this case and he also produced the documents which was asked to produce before the I.O. under Section 91 Cr.P.C. The entire case is mainly based on documentary evidence. Thus, considering all these aspects of the case, I find it a fit case to extend the privilege of pre-arrest bail to the accused/ petitioner and accordingly, the interim pre-arrest bail ....