Section 132 of the CGST Act, 2017— Anticipatory Bail -– The applicant prayed for grant of anticipatory bail in connection with the offences punishable under Sections 69, 132 (1) (B) (C) (F) (J) (K) (L). The counsel for the applicant submitted that a false and frivolous complaint is lodged in which applicant is tried to be dragged in for no fault on his part. The applicant is not connected with the main offence. The applicant has co-operated with the investigation and on two or three occasions the statements have also been recorded and has also produced the material. The court observed that the allegations which are leveled in the main criminal case are very serious in nature involving not only the main accused persons but several other accused persons and without their connivance this organized crime might not have taken place. After conducting overall analysis of material on record, Court deemed it not to exercise the discretion in favour of the applicant since no exceptional circumstance is pointed.

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