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The present petition for grant of anticipatory bail is allowed.

Section 132 of the CGST Act, 2017— Bail –- The petitioner sought anticipatory bail to the petitioner. On 12.08.2021, a Co-ordinate Bench of this Court held that in the event of arrest, the petitioner shall be released on interim anticipatory bail to the satisfaction of the Arresting/Investigating Officer, subject to certain conditions. The petitioner is also directed to join the investigation and cooperate with the Investigating Agency, as and when required. The counsel for the petitioner submitted that the petitioner has joined the investigation and even to show her bona fide, the petitioner had deposited an amount of Rs. 10 lakhs with the trial Court. The State counsel submitted that the petitioner has joined the investigation on three occasions but there is still some recovery to be made from the petitioner and has, thus, opposed the application for grant of anticipatory bail. The court observed that the balance amount of Rs. 10 lakhs has already been deposited with the trial Court and also the petitioner has joined the investigation. Held that:-The Hon’ble High Court allowed the petition and made the interim order dated 12.08.2021 absolute.
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