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of Grant of Anticipatory Bail - respondent had issued notice/summons u/s 70 of CGST - the petitioner has reasons to believe that he may be arrested on accusation for having committed non-bailable offence u/s 132(5) of the CGST Act. Therefore, the petition u/s 438 of the Cr.P.C. is maintainable for the offences committed under the CGST Act and there is no statutory bar for invoking or exercising power u/s 438 of the Cr.P.C. for the offence committed under the provisions of the CGST Act.
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