Bail Application- This application for anticipatory bail has been filed by applicant- Rahul agarwal in connection with Case under Section 70 of the Central Goods and Services Tax Act, 2017.

Applicant contends that only allegation against the applicant is that the sale invoice (ITC) Income-tax Credit Certificate produced by applicant before GST Authority is alleged to be fraud. However, no final adjudication with regard to the nature of above has been made till date. It is then contended that a demand of Rs. 7.36 crore is being raised against the applicant out of which Rs. 1 crore has already been deposited by the applicant. 

Held that- Applicant Rahul agarwal shall be released on ad-interim anticipatory bail on his furnishing a personal bond of Rs. 50,000/- with two sureties each in the like amount to the satisfaction of the Station House Officer of the police station