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Court Denies Bail in GST Evasion Case; Commissioner Can Arrest u/s 67 for Bogus Billing Offenses.

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....GST evasion - issuing bogus, false & fabricated bills - showing false supply of goods - the Commissioner is having power to arrest u/s 67 of CGST, if he has reasons to believe that a person has committed an offence specified in Clause (a) or (b) or (c) Section 132(1) of the GST Act - since investigation is going on, so at this stage court is not inclined to grant bail to the applicant....