Section 132 of the CGST Act, 2017 –Pre-Arrest Bail - The applicant sought to quash the Impugned Summons Notice dated 06.11.2021 and the proceedings pursuant thereto and to issue directions so that no coercive actions are taken against the Petitioners till the completion of adjudication proceedings. The counsel for the Petitioner submitted that the petitioner faces an imminent threat of arrest in connection with defaults committed by the customer of Petitioner and urged that the Court may by way of ad-interim relief direct the Respondents not to arrest Petitioner. The counsel for Respondent submitted that Petitioner has been issued 8 summons but has failed to appear each time. The court observed that they are not inclined to grant any ad-interim relief not to arrest the Petitioner, since he is not co-operating in the investigation and was required to be issued summons eight times. Further, the issue of constitutionality of sections 69 and 132 of the Act is pending before the Apex Court.

Held that:- The Hon’ble Court rejected the application, However, directed that the Petitioner will appear before Respondent No.5 and permitted the Advocate of Petitioner to remain present at a visible but not audible distance. Listed the Petition on 8th December, 2021.