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Prayer for interim protection to the petitioner during the pendency of the investigation has been declined.

Section 132 of the CGST Act— Bail —-The petitioner challenged the vires of Sections 69 and 132 of the Act and sought interim relief during the pendency of the writ petition as non-bailable warrants have been issued by the competent authority. The petitioner counsel relied the decision in respect of M/s Stalwart Alloys India Pvt. Ltd. & Ors. vs. Union of India and Ors., dated 9.9.2020, wherein direction was given to the competent authority not to take coercive action during the pendency of the petition. The respondent counsel submitted that the petitioner has tried to destroy evidence in order to avoid the rigors of Section 132 of the Act. The amount of GST evasion in the present case is Rs. 7,83,15,309/-, which attracts punitive action, it being cognizable and non-bailable offence. The court relied upon the judgment dated 29.5.2019 of the Hon’ble Supreme Court in Union of India vs. Sapna Jain. The court observed that they are not inclined to interfere with the investigation at this stage. Held that:- The Hon’ble High Court dismissed the Petition by declining the prayer for interim protection to the petitioner during the pendency of the investigation.
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