Section 132 of the CGST Act, 2017 – Anticipatory Bail –-- The applicant sought anticipatory bail. It is alleged that the applicants by preparing fabricated documents with intention to avail and utilize inadmissible ITC and to avail the export benefits. The father and brother of the applicant were summoned and were arrested for the offence u/s. 132(1)(b, 132(1)(c) and Sec. 132(1)(e) of the Act, 2017. The applicant is silent partner and is not involved in day-to-day transactions, which were handled by his father. He is willing to continue to co-operate with on going investigation. The allegations levelled against him are completely false and baseless. The court observed that the record reveals, that the firms and companies of the applicant which are run by him along with his father and brother has evaded tax to the tune of Rs. 12.5 crores. Considering the huge amount of tax evasion which has caused loss to the public exchequer, thorough investigation is required.

Held that:- The Hon’ble Court rejected the application.