Bail Application — Bail Application under section 439 of the Criminal Procedure Code for offence under section 132(1)(b), 132(1)(c), 132(1)(k), 132(1)(i) and section 6 of the CGST Act, 2017 filed. Considering the allegations made against the applicant, evidence collected by the prosecution, and serious offence and involvement of money in the offence, Bail application rejected. — Pankaj Agrawal Vs. Union of India [2019] 13 TAXLOK.COM 055 (Chhattisgarh)