Section 132 of the CGST Act, 2017--- Anticipatory Bail —- The applicant sought anticipatory bail. The counsel for applicant submitted that the applicant has been falsely implicated in this case and he is an innocent person. Fresh summons dated 16.11.2022 has been issued, therefore, he is having apprehension of arrest. The applicant in compliance of order dated 15.11.2022 has joined the investigation and has supplied documents to department. Main accused has already been granted bail. There is no chance of accused absconding. The court observed that there is nothing on record to show that present applicant has mis-used the interim protection granted by Court on 15.11.2022 or has not cooperated in the investigation.

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