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In the instant case, It is pointed out that the petitioners were only employees of Naveen Jain and have been indicted falsely who are facing arrest at the hands of the respondent who had issued summons to them. Notice issued to respondent. In the meantime, in case the petitioners appear before the Competent Authority/respondent, they shall not be arrested.

Section 132 of the CGST Act, 2017 — Anticipatory Bail –-- The petitioners prayed for bail. The petitioner counsel submitted that two firms wherein petitioners No.1 and 2 have been alleged to be proprietors respectively, actually belong to the another accused Naveen Jain. The raid was conducted at the house of another accused and the account books etc relating to these firms were recovered from him. However, after arrest, the said accused has been released on bail. The petitioners were falsely implicated and apprehending arrest at the hands of the respondent who had issued summons to them. Held that:- The Hon’ble High Court issued Notice of motion for 18.08.2020. Further, directed that in the meantime, in case the petitioners appear before the Competent Authority/respondent, they shall not be arrested.
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