COMMON ORDER

(The case has been heard through video conference)

Totally, there are two accused and the petitioners are arrayed as A1 and A2. The petitioners, who were arrested and remanded to judicial custody on 07.01.2021 for the offence punishable under Sections 132(5) and 132(1) of CGST Act, 2017, in F.No.INV/DGGI/CZU/GST/01/2021 on the file of respondent in R.R.

Nos.1 & 2 of 2021 respectively seek bail.

2. The case of the prosecution is that, the petitioners are Accountant and Managing Director of a company, by name M/s.Sri Marg Human Resources Pvt Ltd. The said company is a man power agency, engaged in supplying manpower to various companies and industries. The allegation is that the petitioners' company being engaged in supply of manpower to various companies and industries, they have received considerations from various customers. The petitioners company is having two G.S.T. accounts, one in the State of Tamil Nadu and in the State of Andhra Pradesh. The petitioners have received invoices without actual receipt of any services/goods from certain companies and from non-existent firms and further availed and utilised fraudulent and ineligible input tax credit passed on by such bog