Section 132 of the CGST Act, 2017 —– Anticipatory Bail —- The petitioner sought anticipatory bail for offences punishable under Sections 420, 467, 468, 471, 506(2) and 114 of the Indian Penal Code. The learned Advocates for the applicant submitted that the said alleged offences, have to be investigated by officers of the concerned department. Till date no notice is received by the applicant from the GST department. The court observed that offences under the GST Act, would require to be investigated into by the officers of the GST department; no notice has been received by the applicant from the GST department; there are no antecedents of the present applicant being involved in any criminal activity.

 Held that:- The Hon’ble High Court allowed the application subject to certain conditions.