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TMI Blog2024 (8) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... cket indulged in creation of 3100 fake firms and issuance of bogus bills and invoices without any supply of goods and services had been busted by NOIDA police on 31.5.2023 and F.I.Rs. as case no. 203 of 2023 and 248 of 2023 were lodged which culminated into charge sheet. The analysis of data/ information, as shared by the NOIDA police, revealed that accused persons had created fake 3100 mother firms (2528 firms on removing duplicate entries) and passed on fake GST of Rs. 2645.29 crores. Since the matter was relating to the tax evasion it was took-up by the D.G.G.I. and it was found subsequently that from 2528 mother firms Input Tax Credit (ITC) was passed on to 6492 firms (which are called Level 1 firms) on all India basis. Out of the afore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(c)(f) of the C.G.S.T. Act, 2017 whereas Vinita Mujrani and Gurmeet Singh Batra, the present applicant, were found to be the persons who had actively assisted the above persons in commission of the crime. 4. Heard Shri Vivek Singh, learned counsel for the applicant, learned counsel for the D.G.G.I. and perused the record. 5. It is submitted by learned counsel for the applicant that nothing was recovered from the possession of the present applicant and on the basis of alleged confession made by the accused persons only, present complaint was filed against the applicant and four others. It is also submitted that the source by which these non-existent companies were registered and ITC was passed, is unknown till now. There is no device to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he liberty of bail. 8. I have considered the rival submissions made by the learned counsel for the parties and have gone through the entire record carefully. 9. Having regard to the entire facts and circumstances of the case, the nature of the offence, the punishment and the material available on record and none availability of any device by using which fake firms are said to be created and the fact that co-accused Gaurav Singhal having more serious role has been released on bail by the coordinate Bench of this Court, and without expressing any opinion on the merits of the case, the Court is of the view that the applicant has made out a case for bail. The bail application is allowed. 10. Let the aforesaid applicant be released on bail on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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