Section 132 of the CGST Act, 2017— Pre Arrest Bail –The appellants prayed for recalling of the common oral judgment dated 14.10.2021 passed by this Court and requested for pre-arrest bail. The advocate for the applicants submitted that there is no reflection of any role of the applicants. The common judgment is rendered by without adverting to all the factual matrix placed before this Court. The court observed that by way of filing the present applications, the applicants have tried to re-argue the case on merits. The court while passing the common judgment dated 14.10.2021, has considered all the submissions canvassed by learned counsel appearing for the applicants. Thus, it is not correct on the part of the learned advocate for the applicants that this Court has not referred any provisions of law relied upon by them. Thus, by way of filing these applications, applicants have indirectly requested this Court to review its own judgment, which is not permissible.

Held that:- The Hon’ble High Court dismissed all these applications.