Section 132 of the CGST Act, 2017--- Anticipatory Bail —- The applicant prayed for anticipatory bail. The applicant counsel submitted that the applicant has been falsely implicated and is not guilty of any offence under the Act. The applicant has presented himself before the investigating agency every single time he was summoned and his statement was recorded more than two times. There is apprehension of arrest. The applicant is ready to co-operate with further investigating agency and the department has already collected the necessary evidence. The court observed that there are allegations of fraudulently availing ITC of Rs.10 crores approximately from 30 non existing firms. On 19.04.2022 the applicant has agreed to deposit an amount of Rs.1.25 crores within 7 days but failed to deposit the sum of Rs.1.25 crores. There is non compliance of the undertaking given by the applicant. The allegations against the applicant are grave and serious in nature. Investigation is at the initial stage. The custodial interrogation of the applicant/accused is required.

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