Section 132 of the CGST Act, 2017--- Anticipatory Bail -------The applicant filed anticipatory bail application in the event of arrest under Section 132(1)(a)(b)(c)(d) (i) of the Act. The counsel for the applicants prayed for further ten days' time to file rejoinder affidavit to the counter affidavit of opposite party.

Held that:- The Hon’ble High Court allowed the Prayer and fixed the matter to be listed on 28.2.2022 as fresh. Since the applicant has been granted interim protection vide order dated 07.12.2021 and 17.12.2021, till the next date, in the event of arrest of the applicant no. 2 shall be released on interim anticipatory bail subject to certain conditions.