Panchkula, April 15 -- A local court has dismissed the bail application of a 21-year-old man from Panipat, currently lodged in Central Jail, Ambala, in connection with a multi-crore fake Input Tax Credit (ITC) fraud case. The case was registered on January 9 by the Directorate General of GST Intelligence (DGGI), Chandigarh Zonal Unit, under Sections 132(1)(b), 132(1)(c), read with Section 132(1)(i) and Section 132(5) of the Central Goods and Services Tax (CGST) Act, 2017, along with Section 20 of the Integrated Goods and Services Tax (IGST) Act, 2017. According to the prosecution, intelligence inputs revealed a network of firms - including M/s Radha Trading Company, M/s Raj & Sons, M/s Aggarwal Paints & Sanitary Store, M/s SSB Traders, and M/s R.K. Enterprises - allegedly involved in availing and passing ineligible ITC worth approximately Rs.12.4 crore and Rs.10 crore, respectively, without any actual supply of goods. Search and inspection operations were conducted under Section 67 of the CGST Act at multiple locations, including the petitioner's residence in Panipat and business premises in Panchkula. During the search, officials seized an iPhone 15 and other materials containing WhatsApp chats, unaccounted records, and electronic data related to fake invoice generation, commission calculations, and transaction details. The prosecution claimed that the accused admitted to generating invoices of instructions from associates and receiving commission for facilitating bogus billing. A money trail allegedly established that proceeds of crime were routed into the petitioner's bank accounts. Digital evidence, including chats and records, indicated coordination and maintenance of accounts linked to the fraudulent activities. The defence argued that the accused is a young accounts trainee falsely implicated in the case. However, opposing the plea, the prosecution maintained that the accused played a key role in operating multiple fictitious firms and enabling wrongful ITC claims....