The applicant has been arrested on 17^th April 2022 and he moved to bail application to metropolitan magistrate at Ahamedabad and Session Courts, Ahamedabad which is rejected by the courts .

The petitioner is engaged into create fictitious entities and pass ineligible ITC and found in search of HK Metal and Blue Star Trading Co. Conducted at their registered premises. Both the firm are running business in proprietorship and registered in the name of father and mother of petitioner, during search it was found that both the firms were not located in registered address and some other firm was there.

The respondent claims that both the firms have passed ineligible ITC of the tone of Rs. 21 cr without actual supply of goods. Hence the proprietor of these firms have issued summons under section 70 of CGST Act,2017 and arrested during proceedings. The petitioner evaded the investigation apprehended on 17^th April 2022. The counsel of petitioner submits that petitioner is ready to deposit Rs. 2crore without prejudice his right just after his release and both the firms have always filed regular returns and have not received any show cause notice. The respondent submits that fraud may be extend if the bail is granted the petitioner may attempt to destroy the evidences