This document contains the judgement from the High Court of Gujarat at Ahmedabad regarding the bail application of Mohsin Salimbhai Qureshi. The case involves allegations of fraudulent Input Tax Credit (ITC) claims and the operation of non-existent firms under the Goods and Services Tax (GST) Act. The judgement details the arguments presented by both the prosecution and the defence, the evidence gathered, and the court's reasoning for granting or denying bail. It is useful for legal professionals, businesses, and individuals involved in GST-related litigation.