Section 132 of the CGST Act, 2017--- Bail —- The petitioners prayed for anticipatory bail, as they apprehend arrest at behest of the respondent/GST department. It is alleged that the applicants are allegedly manufacturing and selling flavoured Supari, Sweet Supari and Chewing Tobacco and they have failed to pay GST on the same, making it punishable under Section 132(1)(a), (d), (f), (g), (j) and (k). The petitioners submitted that they had moved an application for anticipatory bail before the learned ASJ. Interim protection was granted on 20.01.2022, and thereafter, they had joined the investigation. The department had filed its reply and their anticipatory bail applications were dismissed on 18.02.2022.

Held that:- The Hon’ble High Court issued notice for hearing on 22.04.2022. In the meantime, the petitioners shall join the investigation without fail on 21.03.2022 and thereafter, on 23.03.2022. If the petitioners do not join the investigation on the days so fixed, the department is at liberty to move the applications to seek cancellation of the interim protection before the concerned Court. In the meantime, subject to joining of investigation, no coercive steps be taken by the respondent till the next date of hearing.