Mumbai, Nov. 14 -- A special Central Bureau of Investigation (CBI) court on Thursday denied anticipatory bail to advocate Priyanka Singh, accused of facilitating a Rs.22-lakh bribe for a Directorate General of GST intelligence officer towards "settlement of an enquiry" into alleged GST evasion by entities linked to certain offshore betting platforms. Special CBI judge AP Kanade denied bail to Singh, saying the material gathered during verification, including recorded conversations and transcripts of a meeting at the Taj Hotel in Kolkata where Singh was present, disclosed her "active participation" in the alleged conspiracy. According to the FIR, the complainant, intelligence officer Vivek Pratap Singh, received the first call from Singh on August 14, while seeking account and customer details from the companies, the FIR said. Priyanka introduced herself as the accused firms' advocate while co-accused Abhishek Katiyar, a superintendent with CGST, offered the officer a bribe for "settlement of the enquiry" during subsequent calls and meetings, the CBI told the court. Singh later attended a meeting at the Taj Hotel in Kolkata where the bribe amount of Rs.22 lakh was confirmed, the CBI said. The court noted that Singh's explanation - that she believed the sum to be legitimate "tax and fine" - was contradicted by pre-trap transcripts. "Considering the pre-trap verification and documents on record, there is no reason to believe that the applicant/accused has been falsely enroped in the crime and the allegations are motivated or false," the judge observed....