Section 132 of the CGST Act, 2017 – Pre Arrest Bail - The applicant filed application for pre-arrest bail. It is alleged that the applicants had fraudulently availed ITC on the invoices of nonexisting companies. The applicants were called by Investigating Agency for said purpose. Initially the applicants attended the office, however, did not produce any document for verification. Later on, they failed to appear though summoned. The court observed that considering the modus of the applicants and fraudulent intention in gaining ITC, custodial interrogation is very much necessary.

Held that:- The Hon’ble Court dismissed the application.