Section 132 of the CGST Act, 2017--- Bail –—- The petitioner prayed for bail. The Counsel for the applicant submitted that the statements of the accused/applicant have already been recorded on various occasions. There is no provision for custodial remand for the purposes of investigation in the statute and ultimately, the detention is only in Judicial Custody. The Department alleged that they are facing difficulty in conducting investigation as despite repeated notices, the employees, agents and the Directors of the accused company are not appearing or co­operating with the investigation. Further, the whole network is used for clandestine manufacturing and supply of goods without there being any bill or invoice. The court observed that the real argument from the department is that the interim protection granted to the accused is seriously hampering the investigation. The court further observed that the present case is of clandestine manufacturing and sale and it may be possible for the accused persons to yield influence which may hamper the investigation.

Held that:- The Hon’ble High Court held this is not a fit case for grant of anticipatory bail to the accused persons.