Section 132 of the CGST Act, 2017—Anticipatory Bail —-The applicant sought anticipatory bail. The counsel for the applicant submitted that applicant is innocent and has been falsely implicated in the present case. The applicant was not named in the F.I.R. and no any such trading company was got registered by him. The applicant is a labour class person and cannot do such huge transaction. The court observed that the fact that the involvement of applicant was found prima facie established in the inquiry made by Trade Tax Officer. Even the applicant is also not cooperating with the investigation.

Held that:- The Hon’ble High Court rejected the anticipatory bail application.