Section 132 of the CGST Act, 2017 — Anticipatory Bail —–The petitioner sought anticipatory bail against the summoning order dated 02.11.2021. The counsel for the applicant stated that a partner of the firm was initially granted interim anticipatory bail vide order dated 17.12.2021, the case of the applicant is of a parity. The applicant will cooperate in the proceedings. The applicant has no criminal history. The court observed that co-accused who is a partner in the firm has been granted anticipatory bail by this Court. Considering the nature of accusation, the applicant is entitled to be released on anticipatory bail in this case.

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