Non-deposit of GST after collecting- Anticipatory bail denied to accused

Navneet Singh Vs Commissioner of Central Tax (GST) (Patiala House Court) In the present case, the allegations against the accused company are that they had collected the CGST from the clients of the company to the tune of 24.96 crores and not deposited the same with the government, thus committed offense u/s 132 CGST Act which is the non-bailable offense. Merely depositing of 7.7 crores does not in any manner drop the offense in the bailable category. As far as the allegations against the present accused are concerned, he is the director of the company who is also responsible for the affairs o...