Section 132 of the CGST Act, 2017 — Anticipatory Bail - The Petitioner challenged section 132(1)(b) and (c) and section 69 of the Act. The Division Bench vide order dated 11 March 2021 granted anticipatory bail subject to certain conditions. The counsel for the Petitioners stated that instructions have been taken that the Petitioners would not press these challenges, and the interim order be continued for some time. Complaint has been filed and as regards the remedy concerning liberty of the Petitioners, The court observed that the Petitioners have been at liberty for almost two years under the interim order which the Respondents have not challenged.

Held that:- The Hon’ble High Court directed to continue the interim order for a period of six weeks.