Section 132 of CGST Act, 2017 — Anticipatory Bail  – The  applicant challenged impugned order dated 15.09.2021  passed by the High Court, whereby the Court had enlarged the respondents on anticipatory bail. The court observed that the impugned order passed by the High Court deserves to be partly modified in the following terms:

Held that:- The Hon’ble Court partially modified the order.