Section 132 of the CGST Act, 2017—Anticipatory Bail —-The Applicant sought anticipatory bail in connection with summons/notices dated 05.02.2021 issued u/s 70. On 22.03.2021, Coordinate Bench of this Court has granted interim anticipatory bail. The counsel for the applicant submitted that proceeding u/s 74 is still pending, he is cooperating with the investigation/enquiry and did not misuse the liberty of aforesaid interim anticipatory bail. The court observed that the State counsel also does not dispute the aforesaid factual aspect of the matter.

Held that:- The Hon’ble High Court made absolute the interim anticipatory bail order dated 22.03.2021 till finalization of proceedings on the terms and conditions as indicated in the above order dated 22.03.2021.