Section 132 of the CGST Act, 2017 — Anticipatory Bail –--The applicant prayed for Anticipatory bail on the ground that accused has been falsely implicated in this case and there is no evidence with the department of the alleged offence. He has already joined the investigation and provided all the necessary information. The respondent counsel submitted that the accused initially joined the investigation but failed to join the investigation later on despite repeated directions He is a habitual offender. Further, the applicant in connivance with co-accused have passed of ineligible/fake ITC to the tune of approx. Rs. 43 crores. Investigation in this case is still going on. The court observed that the offence alleged against the accused is serious economic offence in which ITC was allegedly availed by different persons, considering the facts and circumstances his role, gravity of offence, no ground for anticipatory bail is made out.

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