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    <title>2021 (11) TMI 642 - BOMBAY HIGH COURT</title>
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    <description>The court rejected both anticipatory bail applications filed by a father and son facing arrest in connection with a CGST and Central Excise investigation involving trading of pharmaceutical products. Evidence, including statements from dummy proprietors and chartered accountants, indicated their direct involvement in managing firms with suspicious transactions. The court found grounds for custodial interrogation, emphasizing the applicants&#039; duty to honor summons and their link to non-genuine firms and fake invoices. The rejection was based on the detailed analysis of evidence and the applicants&#039; actions, concluding no basis for granting anticipatory bail.</description>
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