Section 132 of the CGST Act, 2017—Anticipatory Bail —-The applicant sought anticipatory bail in summoning order dated 23.2.2021 under Section 70 of the Act. The Co-ordinate Bench of this Court on 23.06.2021, granted interim anticipatory bail. The counsel for the applicant submitted that applicant has cooperated in the proceeding and has not misused the liberty of interim anticipatory bail. The A.G.A. has opposed the prayer of anticipatory bail but could not dispute the factual aspects of the matter.

Held that:- The Hon’ble High Court made absolute the interim anticipatory bail order dated 23.06.2021 till completion of proceedings.