Section 132 of the CGST Act, 2017 --- Anticipatory Bail – The Appellant challenged High Court order dated 22.09.2022, rejecting the anticipatory bail of the appellant in connection with summons dated 12.05.2022 and 20.05.2022. The counsel for the appellant submitted that since Section 132 (i) (iii) prescribes punishment for a term which may be extend to one year and the entire case is based on documentary evidence and other electronic evidence which are available on record, thus the appellant is not required for any custodial interrogation. The court observed that in an identical matter in Subhash Chouhan Vs. Union of India, this Court vide Judgment dated 20.01.2023 set aside the order passed by the High Court. The same view has been reaffirmed by this court in another similar case, in Anatbhai Ashokbhai Shah Vs. State of Gujrat & Ors. vide judgment and order dated 17th February, 2023. The court found no reason to deviate from the view taken in these two cases and observed that the appellant is entitled to be granted anticipatory bail without imposing any condition.

Held that:- The Hon’ble High Court directed that in case the appellant is arrested, he shall be liable to be released forthwith, subject to such terms and conditions which the Trial Court/Investigating agency may deem fit and proper to impose.