Section 132 of the CGST Act, 2017— Anticipatory Bail – The petitioner filed bail application for offence under Section 132(1)(b)(c). The counsel for the petitioner submitted that the petitioner has been falsely implicated in this matter. He is a simply salaried person. Nothing is to be recovered from the petitioner. In previous complaints which were filed against co-accused, role of the petitioner is not defined. The petitioner had joined the investigation and his statement was recorded on 18.11.2021. He has retracted from his statement on 14.01.2022. In first complaint, role of the petitioner was not found in alleged evasion of tax. Similar co-accused was enlarged on bail by the Hon’ble Apex Court. So, the petitioner be enlarged on anticipatory bail. The court observed that it is alleged that there is evasion of tax of Rs.869 Crores. The Hon’ble Apex Court in various pronouncement held that the economic offender should not be dealt as general offender, therefore, they do not consider it a fit case to enlarge the petitioner on anticipatory bail under Section 438 Cr.P.C.

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