Section 132 of the CGST Act, 2017--- Anticipatory Bail —- The applicant sought anticipatory bail. The Court observed that there is no claim that statements of the accused wherein the guilt has been admitted in terms has been recorded, there is no statement by the proprietors of the alleged fictitious firms that they were only dummy owners, there is no statement by the sellers directly implicating the applicants. The entire case is based on a presumption that 33 trucks dropped raw material at the factory which was unaccounted, but there is no claim as to how the finished products were removed from the factory. Further, the searches carried at the premises did not yield even a single piece of evidence or presence of unaccounted raw material or finished product. Merely, because statement of the accused has to be recorded, is not a reason for declining pre arrest bail. The medical history of the accused and his medical condition has not been disputed in the reply filed by the Department. The offence is punishable up till 5 years maximum and is compoundable. The accused is not a fly by night entity and has been paying considerable amount of taxes.

Held that:- The Hon’ble Court admitted the bail subject to certain conditions.