Section 132 of the CGST Act, 2017 —– Anticipatory Bail —- The petitioner sought anticipatory bail, who is an accused for offences punishable under Section 132 and Section 120B of IPC. The counsel for petitioner submitted that the evidence collected in the investigation, which is still pending, is not incriminating. The petitioner has furnished detailed written submission. The petitioner is ready and willing to cooperate in the investigation. The court observed that the petitioner though had sent a request for exempting his appearance in response to the first summon but thereafter as and when summons were issued and the Investigating Agency tried to trace the petitioner, the petitioner was not found anywhere. Farari Panchanamas were repeatedly drawn. The impression that is given to this Court by this conduct of the petitioner is that he is trying to avoid cooperating with the investigation. The material on record produced does not reveal that the case against petitioner is a false one. Prima facie it appears that allegations made against the petitioner need to be investigated. The amount of tax evasion is more than 15 crores, for which though the maximum punishment prescribed is 5 years

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