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Issues: Whether anticipatory bail should be granted to the applicant apprehending arrest in connection with summons issued under section 70 of the Chhattisgarh State Goods and Services Tax Act, 2017 for an offence under section 132 of the Central Goods and Services Tax Act, 2017.
Analysis: The applicant was summoned for recording a statement in an investigation that was still pending. The Court took note of the peculiar facts and circumstances of the case and the apprehension of arrest raised by the applicant, and found it appropriate to grant protection without expressing any opinion on the merits of the allegations.
Conclusion: Anticipatory bail was granted to the applicant on conditions, in the event of arrest.