2025 (10) TMI 365

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....of GST Intelligence (DGGI), Ahmedabad. 2. Rule. Learned APP waives service of notice of Rule on behalf of the Respondent - State, learned Advocate for the Respondent No.2 waives service of notice. 3. Heard learned Advocate Mr. Apurva Mehta appearing for the applicant. He submitted that in the present offence, investigation is over and charge-sheet has been filed. The applicant has been arrested in connection with the present offence on 17.12.2024 and since then he is in custody. It is alleged against the applicant that the applicant had illegally obtained the benefit of Input Tax Credit. It is the case of the prosecution against the applicant that he had shown fictitious transactions of purchase of goods with a view to claim the benef....

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....present offence, investigation is over and complaint has filed. It is the case of the prosecution against the applicant that he had claimed the benefit of Input Tax Credit by showing some fictitious transactions on record, though actually the applicant had not purchased any such goods from any of the firms in question. As per the case of prosecution, it was the present applicant himself who had created those firms and had obtained the benefit of Input Tax Credit. 6. The offence alleged against the applicant is punishable with imprisonment up to 5 years. The applicant was arrested in connection with the present offence in the month of December 2024 and since then he is in custody. Having regard to these aspects, the present application de....

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....surety of the like amount to the satisfaction of the trial Court, subject to the following conditions that he shall: (a) not directly or indirectly make any inducement, threat or promise to any person acquainted with the fact of the case so as to dissuade him from disclosing such facts to the Court or any Police Officer or tamper with the evidence; (b) maintain law and order and not to indulge in any criminal activities; (c) furnish the documentary proof of complete, correct and present address of residence to the Investigating Officer and to the Trial Court at the time of executing the bond and shall not change the residence without prior permission of the trial Court; (d) provide contact numbers as well....