The Gujarat High Court has granted bail to the applicant in the case of false, higher Input Tax Credit (ITC) claimed by the assessee. The applicant in the case of Amit Chandrakant Shah vs. the State of Gujarat, was granted bail on the precondition that he, Mr. Amit Chandrakant Shah, will not exploit the benefit given to him, will be depositing his passport to the court, will not hamper the will of the prosecution in anyways, will be marking a presence on every Monday, will not be leaving the country without prior permission from the court, will furnish residential and other details asked.
The applicant is facing prosecution under Section 132(1) (b), (c), (f), (k), (l) of Gujarat Goods and Service Tax (GGST) Act, 2017 and Section 120-B of the Indian Penal Code (IPC) as he had claimed a false GST Input Tax Credit (ITC) 
A complete guide for understanding the basics of input tax credit and it calculation with detailed examples under GST (Goods and Services Tax) India. which is even higher than Rs. 5,00,00,000.
The applicant applied for bail on the grounds that the nature of the crimes committed by him allowed him to get a regular bail according to the provisions. The applicant’s demand for bail was countered by the opposition strongly. The issue raised by the opposition was whether the bail demanded by the applicant was according to the constitution?
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Justice Umesh A. Trivedi, the single judge on the bench of Gujarat High Court granted bail to the applicant on the preconditions that he will not exploit the benefit given to him, will be depositing his passport to the court, will not hamper the will of the prosecution in anyways, will be marking a presence on every Monday, will not be leaving the country without prior permission from the court, will furnish residential and amongst other details asked. The judge also said that the decision of providing bail will not affect the observations made by the trial court initially.
