Section 132 of the CGST Act — Pre Arrest Bail – The aapplicants prayed for pre arrest bail. It is alleged that the applicants have availed of ITC completely in breach of the provisions of Section 132(1)(b) and (c) of the Act. The counsel for the applicants submitted that they have all the receipts to demonstrate that there has been no fraudulent availment of ITC. The counsel for the department submitted that the matter is still at the stage of investigation as the authorities are in the process of satisfying themselves as to whether the applicants are to be proceeded against with or not. The applicants are not co-operating with the authorised officer. The counsel for the applicants submitted that the applicants are willing to render all possible co-operation. The court observed that the matter is still under preliminary investigation and as the opinion has not been formed yet by the authorised officer whether to arrest the applicants or not.

Held that:- The Hon’ble High Court directed that in case, if the Investigating Officer wants to effect the arrest, he may effect the arrest after giving 72 hours notice in advance to the applicants in the peculiar facts of this case. The applicants are directed to co-operate.