Section 132 of the CGST Act, 2017 --- Anticipatory Bail – The applicant sought anticipatory bail in complaint dated 29.11.2021 under Section 132 of the Act. The counsel for the petitioner submitted that in pursuance to order dated 27.05.2022, petitioner has duly appeared before learned CJM and submitted his bail bonds. The petitioner is continuously appearing before the Court and attending the proceedings by adhering to the terms and conditions of interim bail granted. As per the calculations, the amount is less than Rs.5.00 crores but there are specific allegations against the petitioner of having wrongly availed the ITC of Rs.7.00 crores. The court observed that the petitioner was granted interim bail by this Court vide order dated 27.05.2022 and he has appeared before learned trial Court in pursuance to the same.

Held that:- The Hon’ble High Court made absolute the interim order dated 27.05.2022 subject to his complying with the conditions as envisaged under Section 438 Cr.P.C.