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Petitioner is seeking anticipatory bail for offence punishable u/s 132 of CGST Act, 2017.

Section 132 of the CGST Act, 2017 — Bail – The Petitioner sought bail in case registered under Sections 132(1)(b) & (c) of the Act 2017. The petitioner counsel submitted that on 21.07.2021, summon was issued on applicant. The applicant could not attend the same due to medical condition of his mother. Another summon was issued on 27.07.2021 directing respondent to appear and produce certain documents. The petitioner submitted the said required documents vide letter dated 05.08.2021. The counsel further submitted that since the entire evidence present in the case is based on documents and therefore, his custodial interrogation is not required. Other co-accused has already been enlarged on the bail vide order dated 30.09.2021 by the Coordinate Bench of this Court. The court observed that the applicant has given the undertaking to appear before the investigating authority on 08.10.2021. The counsel submitted that then counsel has given the undertaking without instruction of the applicant. The respondent counsel prayed for filing a status report. Held that:- The Hon’ble High Court listed the matter on 25.10.2021.
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