https://www.taxtmi.com/caselaws?id=404557 Anticipatory bail was refused in a GST evasion matter alleging collection of CGST from customers without depositing it with the Government, attracting section 132 of the CGST Act. The Court treated the alleged conduct as a serious economic offence affecting public revenue and held that partial deposit of tax did not change the nature of the offence or make it bailable. It also noted that the applicant's role as a director was still under investigation, and that mere issuance of summons, without a present decision to arrest, was insufficient to justify anticipatory bail. The application was dismissed. en-us Tue, 23 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404557 Anticipatory bail was refused in a GST evasion matter alleging collection of CGST from customers without depositing it with the Government, attracting section 132 of the CGST Act. The Court treated the alleged conduct as a serious economic offence affecting public revenue and held that partial deposit of tax did not change the nature of the offence or make it bailable. It also noted that the applicant's role as a director was still under investigation, and that mere issuance of summons, without a present decision to arrest, was insufficient to justify anticipatory bail. The application was dismissed. Case-Laws GST Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404557