Section 132 of the CGST Act, 2017 — Anticipatory Bail –-— The petitioner prayed for anticipatory bail under Section 438 of the Cr.P.C. It is alleged that the applicants availed inadmissible ITC. The counsel for the applicant submitted that all the offences in which tax evasion is less than Rs. 5 crore are bailable, as such the applicant is entitled to be granted anticipatory bail. The court observed that for entertaining an application under Section 438 Cr.P.C., there are two requirements (i) there must be an accusation of the petitioner having committed a nonbailable offence and (ii) there must be reasonable apprehension or belief in the mind of the petitioner that he would be arrested on the basis of such an accusation. In the present case, it is a common ground between the applicants and the opposite party that the offences are bailable. Granting of anticipatory bail does not arise for an offence which is bailable and a direction for the same can be issued only in respect of non-bailable and cognizable offences, the present anticipatory bail application deserves rejection

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