Section 132 of the CGST Act, 2017--- Anticipatory Bail —- The applicant sought anticipatory bail. The counsel for the applicant submitted that the accused has been falsely implicated in the case and has nothing to do with the alleged offence. The applicant is apprehending arrest. The respondent alleged that accused supplied huge quantity of ready mix of pan masala and guthka valued in crores of rupees without issuance of invoices and received payment in cash. The applicant has evaded the huge amount of GST to the tune of approx. Rs. 10 crore. The court observed that there is no planning of the arrest of the accused in this case as no approval as such has been taken. Apart from this, no such notice or summons has been issued to the accused except the summons in the month of August and September to the applicant. Since the applicant has failed to show any material of apprehension of arrest, this application appears to be premature one. Therefore, no ground for anticipatory bail is made out. 

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