Code of Criminal Procedure, 1973–Sec. 439–Central Goods & Services Tax Act, 2017–Sec. 132(1)(c) & (f)–Order of granting the bail–Sustainability–Allegation of committing the fraud of Rs. 8.59 crores–As per provisions of Sec. 132 of Act, it is not essential that the accused must be the manager of firm–Findings of Court below over this aspect are suffering from perversity–Court below completely ignored the incriminating material collected against the accused–Many documents and electronic evidence to show that he was directly involved in generating the false and fabricated goodless invoices–He wrongly availed the ITC by generating false invoices and caused wrongful loss to government–Economic offences are class apart and need to be visited with different approach in the matter of bail–Bail deserves to be cancelled.
