Section 132 of the CGST Act, 2017--- Anticipatory Bail —- The petitioner prayed for Anticipatory bail. The applicant’s company is an event management company. It was found that neither any amount was deposited nor any GST returns were filed properly by the said company whereupon respondent had issued summons. The respondent counsel submitted that for arrest written approval of the Principal Additional Director General is required. So far there is not even such proposal, therefore, the application is pre-mature and not maintainable. The court observed that application moved by applicant is pre-mature and he should respond to the notice dated 24.05.2022 as a law abiding citizen. In such like cases at this stage concession of bail can not be granted. Course of legitimate inquiry cannot be hampered.

Held that:- The Hon’ble Court dismissed the application.