Section 132 of the CGST Act, 2017 – Bail - The applicant sought for grant of Anticipatory bail for the offence U/s.132 of Act. It is alleged that the Applicant has availed fake ITC without any valid document and movement of the goods. The court observed that matter is at the investigation stage, which shows that the applicant illegally availed ITC. Applicant may tamper with the evidence and interfere in the investigation. There is no substance in the argument advanced by the advocate for the applicant. Considering the nature of offence involvement of the applicant, this is not a fit case to grant anticipatory bail to the applicant.

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