Shanti Prime Publication Pvt. Ltd.
Section 132 of the CGST Act, 2017—Bail Application — The petitioners have obtained invoices without delivery of the goods and thereby evaded payment of tax and have committed an offence under Section 132 (1)(b) of the Act. Summons have been issued by the respondent, the petitioners attended and have given their statement and once in such case when the witness has gone for giving the statement, he has been apprehended and taken to custody and as such, the petitioners apprehend that they are also likely to arrest. Though, they have now received the summons and in the event, they go to give their statement they may be apprehended, arrested and they may be taken into custody. The petitioners are ready to abide by any terms and conditions imposed on them by the Court and ready to offer sureties.
Held that:-The Hon’ble High Court allowed the petitions and ordered the petitioners to be released on anticipatory bail in the event of their apprehension or arrest subject to certain conditions. — Shravan. A. Mehra, Mr. Anil. K. Mehra Vs. Superintendent of Central Tax, Anti-Evasion, GST Commissionerate, Bangalore East  09 TAXLOK.COM 050 (Karnataka)