The Severe acute respiratory syndrome (SARS) corona virus (CoV) 2 SARS-CoV-2 mediated epidemic is a global pandemic. The first genome sequence data of SARS-CoV-2 (CoVid19) concluded that it has a bat reservoir and bat was the immediate donor. Andersen et al., (2020) has reported that it is improbable to do laboratory manipulation of SARS CoV [1]. But, Lau et al., (2010) has already reported the generation of recombinant bat SARS CoV and they had reported three recombinant genotypes. Hence laboratory based manipulation has already completed long before[2]. A deep comparative study of bat SARS CoV with other SARS CoVs (including human SARS CoV of German isolate) revealed, human SARS CoV-2 genomes (isolates of China, India, Italy, Nepal, and the United States of America) had sequence similarity of 79-80% only with bat SARS CoV and it has sequence similarity of approximately 60% with the human SARS CoV (German isolate). The presence of large genomic dissimilarity of bat SARS CoV genome with human SARS CoV-2 cannot be considered as an immediate donor to human SARS CoV-2. However, the genomic sequence similarity within the SARS CoV-2 isolates of China, India, Italy, Nepal, and USA shared 99-100% similarity. This suggests that human SARS CoV-2 did not undergo heavy mutation to generate immediate new genotype. If the SARS CoV-2 infection happened to the human through the SARS CoV of bat from Wuhan meat market, it should have sequence similarity of more than 99% which was not found in the study. Phylogenetic analysis revealed, bat SARS CoV did not fall with the group of SARS CoV-2 of China, India, Italy, Nepal, and USA isolates. This suggests that bat SARS CoV has genomic and evolutionary dissimilarity and cannot be considered as immediate and direct donor of human SARS CoV-2. The natural selection of bat genome before transfer to the zoonotic organism is a time-consuming process and natural selection in human post zoonotic transfer is also time-consuming event. Therefore, concept mentioned by Andersen et al., (2020)[1] regarding its transfer from a bat of Wuhan meat market is irrefutably incorrect. Sequence alignment revealed the presence of inserted codons in human SARS CoV-2 and synteny analysis corroborated with the presence of extra nucleotides/codons in the human SARS CoV-2. Relative time tree analysis revealed it origin before 0.00 million year ago, suggesting its recent synthetic/modified origin.