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Since there are serious allegations against the petitioner, anticipatory bail should not be granted to him.

Section 132 of the CGST Act— Anticipatory Bail —-The petitioner filed petition under grant of anticipatory bail in the proceedings initiated in pursuance of the summons issued by the respondent authorities. The petitioner counsel submitted that the petitioner was earlier arrested in some proceedings and remained in custody for about 02 months and was granted interim bail on 23.01.2020. After the petitioner was granted bail, the respondent authorities have again issued summons to the petitioner pertaining to same period, and in pursuance of the summons, the petitioner is apprehending his arrest. The respondent counsel submitted that the petitioner is a habitual offender and is involved in number of similar cases of evasion of GST, which is more than Rs. 87.00 crores. Summonses were issued first time on 18.02.2020 and the petitioner is evading joining the investigation/inquiry. Held that:- The Hon’ble High Court directed the petitioner to appear before the competent authority on 21.12.2020 or any other date or time as fixed by the competent authority. List again on 27.01.2021. Till the next date of hearing, arrest of the petitioner, in pursuance of the summons, shall remain stayed.
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