2022 (6) TMI 423

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not a beneficiary of any illicit transaction. The applicant cannot be linked with the illicit transactions. The determination of the tax liability of the applicant has not been finalized. There are merit in the submissions of learned counsel for the applicant and accordingly hold that the applicant is entitled to be enlarged on bail - the applicant is entitled to be enlarged on bail - bail appl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt contends that the applicant has been falsely implicated in the instant case. The applicant did not register any fake firms with the GST Department. As per the Revenue case, seven firms were found to be non-existent which were created in the names of the others by the applicant and the principal offender Ashish Rajput for the purpose of fake Input Tax Credit (ITC). It is contended that the na .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the applicant does not have any criminal history apart from this case. I see merit in the submissions of learned counsel for the applicant and accordingly hold that the applicant is entitled to be enlarged on bail. In the light of the preceding discussion and without making any observations on the merits of the case, the bail application is allowed. Let the applicant- Mayank Gautam @ Ri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X