CGST tax evasion classification and bail: deposit and undertaking not enough to alter cognizability or compoundability, bail cancellation dismissed

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....High Court applied section 132 CGST classifications: offences with tax evasion up to five crores are non cognizable and compoundable under section 138, while evasion exceeding five crores is cognizable and non bailable and not compoundable; a five crore deposit against an alleged evasion of Rs. 9,39,79,589/- does not convert the offence into a bailable or compoundable one, so the trial court's analogy is incorrect. The respondent offered to deposit 50% of the alleged evasion and has already deposited five crores; minimal risk of witness tampering and absence of prior misuse of bail led the High Court to dismiss the bail cancellation application.....