Section 132 of the CGST Act, 2017--- Anticipatory Bail –—- The petitioner sought anticipatory bail. The counsel for the applicant submitted that he has apprehension that he might be apprehended in a false case. The department is investigating a case pertaining to false tax input credits of another company and the applicant has never been involved in any manner whatsoever with the said company. Though his father was a Director once upon a time but that he also had resigned from the said above said company. He has received a summon but the same is vague and ambiguous. The respondent submitted that the investigation is at a nascent stage and the applicant has been summoned merely to ascertain the role of the present applicant The court observed that as of now the department itself is not having any material against the present applicant nor anything to show his involvement into the alleged offence.

Held that:- The Hon’ble High Court directed that if the respondent authority decides to proceed under Section 69 , a seven days advance notice shall be served upon the applicant, subject to the condition that he shall appear and join the investigation.