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    <title>2021 (6) TMI 588 - ALLAHABAD HIGH COURT</title>
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    <description>Anticipatory bail in a prosecution under Section 132(1) of the CGST Act was considered while investigation remained pending and no charge-sheet had been filed. The request was assessed with reference to the nature of the accusation, the applicant&#039;s antecedents, the stage of investigation, the principles governing arrest and anticipatory bail, and the prevailing Covid-19 situation. Protection was granted only for a limited period, continuing until cognizance is taken on the police report, and it was made subject to conditions ensuring cooperation with the investigation and compliance with the order.</description>
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