Section 132 of the CGST Act, 2017--- Anticipatory Bail —- The applicant prayed for anticipatory bail. On 19.04.2022 the applicant has agreed to deposit an amount of Rs.1.25 crores within 7 days but failed to deposit the sum of Rs.1.25 crores. The trial court held that there is non compliance of the undertaking given by the applicant and rejected the application. The applicant counsel submitted that after 19.04.2022 various payments were made and the condition was complied with. The court observed that it would be appropriate at least 20% of the GST to the tune of Rs.03.00 crores be deposited by the petitioner. The petitioner has already deposited an amount of Rs.2.28 crores approx.

Held that:- The Hon’ble Court directed that the balance amount be deposited to make it Rs.3.00 crores, within eight weeks and the applicant is directed to join the investigation. List on 23.01.2023 and till then the petitioner be not arrested, subject to payment of aforesaid amount and also joining of investigation.