Section 132 of the CGST Act, 2017 —– Anticipatory Bail —- The applicant preferred application apprehending his arrest. The applicant counsel submitted that the applicant has been issued summons under Section 70. The applicant is ready and willing to co-operate with the investigation and has requested this Court to grant anticipatory bail. The court observed that the present applicant, who was mastermind of the entire scam, had availed ITC to the tune of Rs.137.28 Crores. It also clearly appears that he was prime beneficiary of the scam.

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