Bail in GST fraudulent ITC granted as there can be no apprehension of tampering

Narender Kumar Vs Directorate General of GST Intelligence (Delhi High Court) Delhi High Court held that bail application in GST fraudulent Input Tax Credit [ITC] matter is allowed since entire evidence has already been collected and there is little likelihood of tampering with evidence. Facts- Regular Bail Application under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (“BNSS”) read with Section 439 of the Code of Criminal Procedure (“Cr.P.C.”), has been filed on behalf of the Applicant, Narender Kumar, under Section 132(1)(c)(1) of the Central Goods and Services Tax Act, 2017...