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In the totality of circumstances, gravity of offence and conduct of the accused, this court do not find any ground to grant him protection by way of anticipatory bail, hence the application is dismissed.

Bail application— Section 67 of CGST Act— In the instant case, bail is prayed on the ground that accused is apprehending arrest in a false case in which he do not have any liability. Infact it is also stated by the Ld. Senior counsel that in a proceedings before the GST Department, the proceedings were initiated and attended by the accused Ashok Madan qua his firm before the GST officials. In this case there has been allegation of availment of GST to the tune of Rs. 13.12 crores for the commission of offence accused Ashok madaan was operating these firms and suppliers to the forms operated by the accused were found to be non existent and there has been fraudulent availment of ITC by preparing forged invoices. The said firms allegedly created only for the purpose of getting commission of offence by availing the fraudulent claim of ITC. Held that— In the totality of circumstances, gravity of offence and conduct of the accused, I do not find any ground to grant him protection by way of anticipatory bail, hence the application is dismissed
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