Section 132 of the CGST Act, 2017 — Anticipatory Bail –--- The applicant sought anticipatory bail. The applicant was issued summons on 12.05.2022, under. The counsel for the applicant submitted that the applicant fully cooperated and he is ready and willing to cooperate with the investigation. The counsel for the respondent submitted that under a planned manner, the applicant evaded payment of tax. The court observed that the allegations are much grave. It is the case of generating fake and forged invoices so as to claim ITC. Added to it is the non-cooperative attitude of the applicant during enquiry. The applicant is not entitled for anticipatory bail.

Held that—The Hon’ble High Court dismissed the anticipatory bail application.