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2021 (2) TMI 1049 - DSC - GSTSeeking grant of anticipatory Bail - non-payment of CGST even after collecting from customers - offence u/s 132 CGST Act - non-bailable offences or not - HELD THAT:- The allegations against the accused company is that they had collected the CGST from the clients of the company to the tune of ₹ 24.96 crores and not deposited the same with the government, thus committed offence u/s 132 CGST Act which is non bailable offence. Merely depositing of ₹ 7.7 crores do not in any manner drop the offence in bailable category. As far as the allegations against the present accused is concerned, he is director of company who is also responsible for affairs of company and matter is yet to be investigated from him. The huge economic loss to exchequer is caused and this practice appears writ large in business community. Merely on the basis of the fact that department has the power to arrest no apprehension can be inferred at this stage when the department admittedly saying that they have not even thought of arresting the accused. The co accused is still in custody and have not released on bail. The bonafide of the department cannot be doubted at this stage - the present application of anticipatory bail is dismissed - decided against applicant.
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