Section 132 of the CGST Act, 2017 – Pre Arrest Bail - The applicant filed application for pre-arrest bail. It is alleged that that applicant is the master-mind in fraudulently availing ITC, by floating bogus entities through his near relatives. The court observed that there is prima facie material to warrant interrogation of the applicant. The allegations are such that without personal interrogation of the applicant, fraud cannot be unearthed completely. The facts of the case and the amount of the ITC, fraudulently availed by the applicant through the bogus entities, without there being movement of goods, the court is not inclined to grant pre-arrest protection to the applicant.

Held that:- The Hon’ble Court dismissed the application.