Bail Application — Section 132 of the CGST Act, 2017—The petitioner challenged the order dated 26.8.2020 passed by the learned Additional Session’s Judge, Rohini District Courts in Bail Application no. 2907/2020. The petitioner submitted that not only the bail application is allowed without issuing any notice to the Department but the Court which granted anticipatory bail had no jurisdiction to grant the same as such application could have been listed either before the learned CMM or before the learned ASJ, Patiala House Courts, New Delhi. The merits were ignored as there were various seizures made by the department which prima facie would show the respondent had evaded the taxes/GST.
Held that:-The Hon’ble High issued notice returnable for 20.10.2020. — Directorate General of GST Intelligence Vs. Harish Kumar Baid  28 TAXLOK.COM 040 (Delhi)