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The special leave petition is dismissed.

Section 132 of the CGST Act — Bail Application – The petitioners prayed for pre arrest bail for the offence committed in terms of Section 132(1)(b) and (c) read with Section 132(5) of the Act, 2017. The Hon’ble Bombay High Court rejected pre arrest bail of the applicant no.1 and granted bail to applicant no.2, who is wife of applicant no.1 and a dormant and sleeping partner. Held that:- The Hon’ble Supreme Court dismissed the special leave petition.
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