Bail Application u/s. 439 Cr.PC — Under Section 69 of the CGST Act, 2017, the Commissioner is having power to arrest if he has reasons to believe that a person has committed an offence specified in Clause (a) or (b) or (c) of sub-section (1) of Section 132 of the GST Act. Section 132(1) (a), (b) and (c) of GST Act define types of offences and according to which, whoever commits offence of supply of any goods or services without issue of any invoice or issues any invoice or bill without supply of goods or services of both or avails input tax credit using such invoice, shall be punished with imprisonment for a term which may extend to 5 years and with fine, if the amount involved is more than Rs.500 Lakhs. The Applicant was the accountant of a firm and used to issue bills of bogus firms without supplying the goods. Investigation is going on. Hence, Dismissed. — Ajay Khanna Vs. State Tax Anti Evasion Bureau, Jabalpur (M.P.) [2019] 15 TAXLOK.COM 058 (MP)