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The applicant is entitled to be released on anticipatory bail.

Bail Application — Section 132 of the CGST Act, 2017— The applicant applied for anticipatory bail during the pendency of the investigation. The applicant submitted that he has been falsely implicated by the respondent because in the house, which was given on rent to one person, who was doing the business of generator, allegation has been made against the accused-applicant that he has evaded paying taxes. The applicant has apprehension of imminent arrest. If released on bail he would not misuse the liberty and would co-operate with the investigation.
Held that:- The Hon’ble High Court held that there being no criminal antecedents of the applicant and there being no possibility of his fleeing from justice, without expressing any opinion on the merits of the case, the applicant is entitled to be released on anticipatory bail subject to certain conditions that the applicant shall make himself available for interrogation as and when required. Further directed the IO to conclude the investigation in accordance with law expeditiously preferably within a period of three months.—Shahzad Alam Vs State of U.P. And Another [2020] 25 TAXLOK.COM 064 (Allahabad)