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 applicant counsel submitted that applicant has been cooperating with the agency and providing all the necessary documents and information and no assessment has been made against the applicant till date. The Court observed that perusal of the summon does not show the reason why it has been served, as it does not mention any such detail as required from the applicant. The court has to strike a balance to ensure that no unwarranted abuse of process is allowed to impinge upon life and liberty of applicant and at the same time also to ensure that investigation is not hampered. Once the necessary documents, information has already been provided to the Department regarding the alleged evasion of tax, if at all applicant is required to join the investigation. He is entitled to protection against any possible arrest, particularly when officers/officials of the companies have been rendering all necessary information/ documents to the Department.

Held that:- The Hon’ble Court directed that in the event of any possible arrest of the accused, he be released on bail subject to certain conditions.