Section 132 of the CGST Act, 2017— Anticipatory Bail – The court observed that summons under Section 70 of the Act have already been issued to the petitioner for so many times. However, the petitioner did not appear before the concerned authority apprehending his arrest.

Held that:- The Hon’ble High Court directed the petitioner to join the enquiry and make himself available before the competent authority on the date given. Listed the matter on 22.08.2022 and directed that meanwhile and till next date, the petitioner shall not be arrested in this case.