Bail Application — The petitioner filed bail application under section 439 Cr.P.C who was arrested for the offences under Section 69 read with Section 132 of the CGST Act. There are serious allegations against the petitioner that fake invoices of approximately Rs. 931 crores involving GST of approximately Rs. 127 crores without movement of goods have been issued and input tax credit has been availed. It is too early to conclude that arrest can't be effected or prosecution can't be launched without issuing notice under Section 74 of the Act particularly when the power of arrest has been given under Section 69 of the Act. Bail Application dismissed. — Sanjay Dhingra Vs. Director General of Goods And Services Tax Intelligence [2020] 20 TAXLOK.COM 076 (P&H)