Section 132 of the CGST Act, 2017--- Anticipatory Bail —- The applicant sought anticipatory bail. Allegations are availment of illegible ITC. The counsel for applicant submitted that his client has always been willing and ready to furnish all the relevant documents regarding business activities of his firms and also to join the investigation. He relied upon judgment of Hon’ble High Court of Delhi in Tarun Jain vs. Director General DGGI. The Department is yet to finalize the assessment, till that stage accused is entitled for anticipatory bail. The applicant had undergone a surgery last year and is still medically unwell. The court observed that document heavily relied is not only irrelevant to the proceedings rather a faint attempt to misguide the court. The applicant being partner/proprietor of the firms has not only furnished ITC of GST in respect of his three firms to the total sum of Rs.10.11 crores but has also not joined the investigation and has never furnished any document of carrying on any business.

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