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Merely on the basis of the fact that department has the power to arrest no apprehension can be inferred at this stage when the department admittedly saying that they have not even thought of arresting the accused. The bonafide of the department cannot be doubted at this stage. Therefore, the present application of anticipatory bail is dismissed.

Bail application— In present case, the allegations against the accused company is that they had collected the CGST from the clients of the company to the tune of Rs. 24.96 crores and not deposited the same with the government, thus committed offence u/s 132 CGST Act which is non bailable offence. Held that— Merely on the basis of the fact that department has the power to arrest no apprehension can be inferred at this stage when the department admittedly saying that they have not even thought of arresting the accused. The co accused is still in custody and have not released on bail. The bonafide of the department cannot be doubted at this stage. Therefore, the present application of anticipatory bail is dismissed.
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