Bail Application — The Criminal Petition is filed under Section 438 Cr.P.C. seeking to enlarge the petitioners on bail. The Petitioners submitted that no offence is made out for the offence under Section 132 of the CGST Act, 2017 and received summons under Section 70 of the CGST Act, 2017 calling upon them to appear before the respondent authority and they are apprehending that they would be falsely implicated in the crime by using coercive measures to extract confession. Considering the facts that the Department is still conducting further investigation with regard to the offence committed by TEPL, in which the petitioners are Directors and that there is specific allegation that TEPL is providing taxable services without raising invoices for the services rendered by them to the various service recipients and is not paying appropriate GST on the consideration received towards provision of taxable services, resulting in loss of Rs.11,80,95,716/- to the Government exchequer, bail application dismissed. — Jecintha Pillai Vs. The State of Telangana [2020] 22 TAXLOK.COM 021 (Telangana & Hyderabad)