2026 (9) TMI 1576

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....6, whereby the bail application of the petitioner was rejected in connection with Case No. GEXCOM/AE/1661/2026-AE-O/o COMMR-CGST-JODHPUR, Central Goods and Services Tax Commissionerate, Jodhpur for the offences under Sections 132(1) (b), (c), (f) & (I) of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as the 'Act of 2017). 2. Learned counsel for the petitioner submits that the petitioner is in custody since 15.07.2026. He further submits that, even before granting a proper opportunity to the petitioner, while he was in the custody of the Concerned Authorities, a notice under Section 70 of the Act of 2017 was issued on 14.07.2026, directing him to produce the documents at 9.30 AM on the same day. Learned counsel for t....

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....aring for the Department CGST vehemently opposes the bail application and submits that all due process was duly followed. He further submits that the investigation is still pending against the co-accused and, therefore, at this stage, if the petitioner is enlarged on bail, there is likelihood of the petitioner tampering with the investigation in relation to the other co-accused. He further submits that there is an admission by the accused-petitioner of having committed the offence and receipt of fraudulent input tax credit. 7. Heard learned counsel for the petitioner and learned Dy. S.G appearing for the Department-CGST and perused the material available on record. 8. Without commenting on merits and demerits of the case and consideri....