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2019 (5) TMI 90 - DSC - GSTGrant of anticipatory Bail - availing Input Tax Credit of GST without actual supply of goods, which is punishable u/s 132 of the CGST Act, 2017 - applicant Rajiv Malhotra is the Director - no likelihood of his evading the process of law - no reqeuset to police custody of the applicant entitles him to grant of bail? - habitual offender - HELD THAT:- The IO has shown, in the case file, statement of witnesses and other record regarding the non-supply of goods to MCPL and some of the firms/ entities being dummy/ non-extent, Issuance of invoices or bills without supply of goods can have wide ramifications. It is well settled that economic offences fall in a separate class and are to be viewed seriously, Admittedly, the applicant was earlier also involved in a similar case and despite the same he has allegedly again committed the offence. As per the IO there is a reasonable apprehension of the applicant tampering/influencing with the evidence/ witnesses. The investigation is at initial stage. In view of the facts and circumstances of the case, it is considered that no ground forgrant of anticipatory bail is made out. Therefore, the application for anticipatory bail is dismissed.
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