TaxTMI 
TaxTMI 
TaxTMI 
2024 (7) TMI 49
X X X X Extracts X X X X
X X X X Extracts X X X X
....anish Tiwari Senior Advocate assisted by Sri Aushim Luthra learned counsel for the applicant, learned counsel for the D.G.G.I. and perused the record. 2. Facts in brief are that during investigation it was found that accused persons had created fake 3100 mother firms and on removing duplicate firms 2528 firms passed on fake G.S.T. invoices to the tune of Rs. 2645.29 crores. From 2528 mother firms....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... under Section 132 (1) (b) (c) (f) of the CGST Act, 2017. Vinita Murjani and Gurmeet Singh Batra are the persons who have actively assisted the above persons in commission of this offence. 3. It is submitted by learned counsel for the applicant that nothing was recovered from the possession of the present applicant and only statement was recorded on the basis of which present complaint was filed ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....refore, request to release him on bail during the pendency of case. 6. Learned counsel for the D.G.G.I. opposed the prayer as aforesaid and contended that the applicant operates a racket for evading the Input Tax Credit by creating fake firms. There is statement of the accused/ applicant recorded by the authorities which is relevant for knowing about any device by using which firms were created b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) (I) and Section 132 (1) (i) of CGST Act 2017, Police Station Department DGGI, Ghaziabad Unit, District Meerut be released on bail on furnishing a personal bond and two heavy sureties each in the like amount to the satisfaction of the court concerned subject to following conditions: 1. The applicant will not tamper with the evidence during the trial. 2. The applicant will not pressurize/ int....