The anticipatory bail application of the petitioner is dismissed
Section 132 of the CGST Act, 2017 — Bail – The petitioner filed anticipatory bail application in connection with arrest u/s 67. The petitioner submitted that he co operated with the investigation and produced all records and no recovery is pending on his part. The respondent counsel submitted that the petitioner was not available at his premises during the search and had availed irregular ITC of Rs. 4.97 crores and had not joined the investigation despite he has been issued summons.
Held that:- The Hon’ble High Court rejected the anticipatory bail application of the petitioner.