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In the instant case, the investigation is at a nascent stage and granting bail to accused at this stage would certainly undermine the rights of the prosecuting agency as tempering of evidence by accused which in this case would be documentary cannot be ruled out. Accordingly, the application is disposed off as dismissed.

Section 132 of the CGST Act —Bail Application -- The petitioner submitted Bail application on the ground that he was illegally and arbitrary arrested on 18.11.2020 by the respondent under section 69 of the Act. The bail has been sought on the ground that arrest of the accused was arbitrary and illegal as there is no adjudication of any tax livability outstanding or contravening of GST Act. The petitioner submitted that the arrest was in complete disregard of the decision in UOI Vs. Make My Trip 2019. The court observed that the investigation is at a nascent stage and granting bail to accused at this stage would certainly undermine the rights of the prosecuting agency as tempering of evidence by accused which in this case would be documentary cannot be ruled out. Held that:-The Hon’ble Court dismissed the petition.
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