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In the event of arrest of the applicant for the offence punishable under Sections 420, 406, 409 and 506 of the Indian Penal Code and Sections 132[1] [d] and 132[2] of the Goods and Service Tax Act, he be released on interim bail.

Section 132 of the CGST Act, 2017 – Anticipatory Bail - The petitioner sought anticipatory bail for the offence punishable under Sections 132[1][d] and 132[2] of the Act. The respondent alleged that the applicant has received GST amount from the customers, however, the same was not remitted to the State. The accused has evaded tax to the effect of Rs. 16.79 Crores. The counsel for the petitioner submitted that there were total 17 assessment orders, against which he has resorted legal remedy by way of filing appeal before the appropriate Authority. Held that:- The Hon’ble High Court issued notice to the respondent returnable on 07.01.2022. Further, directed that in the event of arrest of the petitioner, he be released on interim bail on his furnishing P.R. Bond with one surety.
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