Section 132 of the CGST Act, 2017 – Pre Arrest Bail - The applicant filed application for pre-arrest bail. It is alleged that the applicant was indulging in availing and passing of fraudulent ITC, without actual supply of goods and availed ITC to the tune of Rs.46.50 Crore. The applicant did not appear in response to the summons. The applicant on 11th March, 2022, was provided interim protection in the nature that no coercive steps shall be taken against the applicant subject to the condition that the applicant reports to the respondent. The respondent counsel submitted that the applicant has not cooperated with the investigation, and gave evasive replies. The investigation, as of today, has revealed the complicity of the applicant in as much as 21 fake entities have been identified, which have been created on the basis of the documents supplied to the applicant. The court observed that there is prima facie material to warrant interrogation of the applicant. The allegations are such that without personal interrogation of the applicant, fraud cannot be unearthed completely.

Held that:- The Hon’ble Court dismissed the application.