Section 132 of the CGST Act, 2017--- Bail —- The applicant sought anticipatory bail. Allegations are availment of illegible ITC to the tune of Rs.46.54 Crores during the financial year 2020-2021 and 2021-2022 on the basis of invoices issued by various non-existent/non-operational firms without actual receipt/supply of any underlying goods or services. The counsel for applicant submitted that a false case has been registered against the applicant. He has already joined the investigation. The court observed that huge amount of passing of fraudulent ITC through non-existent firms has been alleged against the applicant who is not cooperating in the investigations. The previous involvement of the accused in similar type of offences is also brought to the notice. The role of the applicant and also his previous criminal antecedents and pending investigation, the court did not find the present case to be a fit case to grant anticipatory bail.

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