Director Denied Anticipatory Bail for Alleged GST Fraud u/s 132, Citing Risk of Evidence Tampering and Witness Influence.

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....Grant 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 is the Director - It is well settled that economic offences fall in a separate class and are to be viewed seriously - As per the IO there is a reasonable apprehension of the applicant tampering/influencing with the evidence/ witnesses - no ground for grant of anticipatory bail....