Section 132 of the CGST Act, 2017 — Anticipatory Bail –- The applicant prayed for grant of anticipatory bail in respect of Summons dated 21.12.2020, under Section 70 of the Act. The applicant is under anticipation of his arrest in the investigation being conducted by the respondent. The respondents have taken documents during the search. The applicant has cooperated with the authorities. Further, he is ready to co-operate with the ongoing investigation and will not abscond and he will appear as and when called upon by the investigating officer. The applicant has been granted protection by a co-ordinate Bench of this Court on 28.01.2021. The respondent-authorities have already assessed liability of tax during investigation to the extent of Rs. 19.53 Crores. The court observed that there is no averment in the counter affidavit that the applicant has not cooperated with the investigation, the applicant has no prior criminal antecedents brought on record. The personal liberty guaranteed under Article 21 of the Constitution of India is a fundamental right and in every case, arrest is not necessary. If the applicant cooperates with the inquiry, there is no requirement of his arrest. He can give surety ensuring his appearance. He does not appear to be habitual offender, prosecuted or convicted earlier.

Held that:- The Hon’ble High Court directed that in case the applicant is arrested, he shall be enlarged on anticipatory bail till the inquiry is concluded by the Proper Officer or assessment is made whichever is earlier, subject to certain conditions.