Section 132 of the CGST Act, 2017--- Anticipatory Bail —- The applicant sought anticipatory bail. The applicant has been summoned regarding availment of ITC without actually receipt of goods, in contravention to the prevention of section 16 of the Act. The Court observed that they did not find in any manner to curtail jurisdiction to entertain the application for anticipatory bail. Hon’ble High Court of Delhi in Satish Kumar Sharma has stated that if the offence having been committed outside the jurisdiction of Delhi, since accused being resident of Delhi can approach the court at Delhi for seeking anticipatory bail. Further relief of anticipatory bail can be applied even in the court where accused is residing or working for gain. In the present case without touching upon merits of the matter which would be decided later, the facts indicate that courts at Delhi can entertain the application.

Held that:- The Hon’ble Court put up this matter on 15.10.2022.