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If an anticipatory bail is granted to the applicants, that would certainly adversely affect the investigation. Accordingly Anticipatory Bail Application stand rejected.

Section 132 of the CGST Act, 2017 – Anticipatory Bail -- The applicants sought anticipatory bail for the offence under Section 132 of the Act. It is alleged that the applicant were engaged in issuance of fake/bogus Tax invoices without supply/movements of goods and that they were purchasing invoices from various companies, along with Delivery Challens and Lorry receipts/E-way bills and paying them gross invoice amounts through RTGS. The applicant submitted that they are ready to co-operate with investigation. There are no criminal antecedents. The court observed that prima facie there is force in the allegations made against the applicants. There are allegations of evasion of huge taxes, if an anticipatory bail is granted to the applicants that would certainly adversely affect the investigation. Held that:- The Hon’ble Court rejected the anticipatory bail application.
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