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Anticipatory Bail Application is rejected and stand disposed of accordingly.

Bail application— This is an application under Section 438 of Cr.P.C. apprehending arrest in connection with investigation under Section 70 of the CGST Act. The applicant is involved in commission of the economic offence. There is sufficient material to indicate that custodial interrogation of the applicant is necessary. The respondents have filed affidavit opposing this application. It is submitted that the investigation conducted by respondents in respect to the different aspects and it cannot be said that the applicant was already arrested in connection with the FIR registered at Jodhpur. Held that—The custodial interrogation of applicant is necessary. The legal provisions are dealt with in several decisions. The submission of learned counsel for applicant about power of arrest and taking cognizance of offence are deviod of merits in the light of provisions of ACT. In the light of the factual matrix of the case and investigation conducted by the respondents, I do not find that the applicant have made out case for granting relief under Section 438 of Cr.P.C.
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