Section 132 of the CGST Act, 2017 — Anticipatory Bail –--The petitioner prayed for anticipatory bail and for not taking any coercive action against them in case they appear in compliance of the summon dated 28.5.2021 and 13.11.2021, respectively. The counsel for the petitioners submitted that the petitioners are whistle blowers as they have made complaints against the officers to the various departments of CBI/ CVC. The petitioners have brought to the fore of the misdeed of one Baljinder Singh against whom CGST Department has filed a criminal complaint under Section 132, who was granted default bail on 25.5.2021. A co-ordinate Bench has granted the stay of arrest on 21.2.2022 on the ground that the petitioners are the whistle blowers. The respondent counsel submitted that the petitioners in connivance with Baljinder Singh are receiving benefits on the basis of bogus bills without supply of any material and are availing and passing fake ITC. The petitioners are not at all whistle blowers and are, in fact, fake whistle blowers and just to divert the mind of this Court has set up complaint to take action. The court observed no merit in the petitions for anticipatory bail filed by the petitioners as well as in the petition seeking direction to transfer the investigation of the case to an agency like; CBI/CVC. The petitioners have deliberately concealed their status of being an active partner of main accused and having created four firms. The petitioners by posing themselves to be the whistle blowers have concealed their status that they are the partners of main accused. Further, under the Whistle Blowers Protection Act, 2014, where a person has concealed the facts or misled the competent authority, complaint can be dismissed under Section 5(6) of the Act.

Held that:- The Hon’ble High Court dismissed the anticipatory bail application and dismissed the petition for transferring of the case to some other agency, like CBI/CVC with a cost of Rs. One Lac.