Section 132 of the CGST Act, 2017—Anticipatory Bail —-The Applicant sought anticipatory bail. The counsel for the applicant submitted that applicant no.1 has already been arrested. Therefore, application on his behalf has become infructuous. In the meantime, applicant no.2 will comply the summons issued to him by the department and will appear for enquiry.

Held that:- The Hon’ble High Court Listed the matter on 5th May, 2021 and directed that in the event of arrest of the applicant no. 2, he would be released on interim anticipatory bail subject to certain conditions. The Investigating Officer will continue with the investigation and will not be affected by this order.