TaxTMI 
TaxTMI 
2026 (10) TMI 447
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....vocate. For the Non-applicant: Dr. Saurabh Pande, Dy. AG along with Mr. Kawaljeet Singh Saini, Dy. GA. ORDER 1) The applicant has preferred this First Bail Application under Section 483 of the Bhartiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail, he has been arrested in connection with Crime No. Arr 05/2026 registered at Police Station SGST, Naya Raipur, District Raipur (C.G.....
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....7 are non-bailable and compoundable. It is also argued that the applicant has one criminal antecedent, which was registered in the year 2018. Thus, he would pray for grant of bail to the present applicant. 4) On the other hand, learned counsel for the State would oppose the bail application and submit that the present applicant fraudulently availed Input Tax Credit of Rs.9.54 crores and thereby....
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....s Court is of the considered opinion that the applicant has made out a case for grant of bail. Accordingly, I am inclined to allow the bail application. Accordingly, the bail application is allowed. 7. It is directed that in the event of the applicant executing a personal bond for a sum of Rs. 50,000/- with one surety in the like sum to the satisfaction of the concerned trial Court, he shall be....