Section 132 of the CGST Act, 2017--- Anticipatory Bail —- The applicants sought anticipatpry bail. The counsel for the applicant submitted that the alleged excess ITC was estimated to be Rs. 25 crores, out of which, the applicants have already deposited Rs. 5 crores each. The applicants have already joined the investigation and there is apprehension that they might be apprehended falsely into the present case. No custodial interrogation of the applicants is required and therefore no purpose would be served by sending them to judicial custody. There are no allegations of tampering with the evidence or hindering the investigation in any manner whatsoever against them. The court observed that applicants have already paid a sum of Rs. 10 crores against the alleged inadmissible ITC.  

Held that:- The Hon’ble Court directed that in the event of arrest, both the applicants be released subject to certain conditions.