Section 132 of the CGST Act, 2017— Anticipatory Bail – The petitioner sought anticipatory bail. The counsel for the petitioner submitted that the petitioner is being implicated in a false case only because he is son of the co-accused Anil Kumar and there is no other evidence against him. The petitioner is a young boy who is pursuing his studies and no prima facie case whatsoever is made out against him. Neither any assessment order has been passed nor any demand has been raised against him. The petitioner is ready and willing to cooperate in the investigation but despite that the department is harassing the petitioner. The respondent counsel submitted that the petitioner is active accomplice to his father and both evaded tax to the tune of Rs. 7.97 crores. The petitioner is not co-operating with the investigation. The court observed that the main allegation with regard to tax evasion is against the father of the petitioner and no prima facie case is made out against him. The petitioner is a young man pursuing his studies, this Court is of the opinion that it is a fit case for grant of anticipatory bail to the petitioner.

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