Bail Application — The petitioner is director of MCPL and availed Input tax credit of GST without actual supply of goods, which is a punishable offence under sec. 132 of CGST Act, 2017. Petitioner on apprehension of arrest, filed bail application u/s. 438Cr.PC. Economic offences fall in a separate class and are to be view seriously. Petitioner was earlier also involved in a similar case and despite the same he has allegedly again committed offence. Bail application dismissed. Rajiv Malhotra Vs. Commissioner Central Tax (Delhi West) (GST) [2019] 11 TAXLOK.COM 041 (Patiala)