Section 132 of the CGST Act, 2017—Bail —-The Applicant sought anticipatory bail. It is alleged that applicant on the basis of forged documents, created firm and availed ITC on the basis of bogus invoice(s). The appellants are apprehending arrest. The counsel for the applicant submitted that punishment for the alleged offence is provided under section 132 and the Joint Commissioner instead of taking recourse to that has directly lodged the FIR. The applicants have participated in proceedings and against the order of the assessing authority, appeal has been filed by the applicants firm by depositing 10% of the disputed tax amount. The applicants have no criminal antecedent. The applicant shall cooperate in the investigation. The court observed that that proceeding under section 74 are going on and relied upon the judgment in Sushila Aggarwal and others versus State (NCT of Delhi) and another.

Held that:- The Hon’ble High Court allowed the application subject to certain conditions.