Bail Application — Petitioner moved bail application U/s. 439 Cr.P.C in the case registered for the offences under Section 132(1)(b)(c)& (d) of the CGST Act, 2017. Looking to the gravity of the offence specially the fact that there are serious allegations against the petitioner of wrong availment of input tax credit of more than Rs.40.53 Crores involved on supply of goods, the matter is still at the stage of investigation and having regard to the seriousness of the offence, bail Application dismissed. — Bharat Raj Punj Vs. Central Goods and Service Tax Commissionerate, Alwar Its Inspector (Anti Evasion) [2019] 19 TAXLOK.COM 010 (Rajasthan)