JUDGMENT

Chandra Dhari Singh, J. The petitioner has approached this Court by way of the instant application under Section 438 of the Criminal Procedure Code, 1973 (hereinafter referred to as "Code") seeking anticipatory bail in a matter pertaining to Section 132 of the Central Goods and Services Act, 2017 (hereafter referred to as the "CGST Act") in File Number DZU/INV/A/GST/894/2021. Another Application bearing CRL. M.A.-16552/2021 has also been filed before this Court under Section 438 read with Section 482 of the Code seeking ad-interim protection from coercive action that might be taken by the Respondent during the pendency of the Anticipatory Bail Application.

2. Before adverting to the submissions made by learned counsel for the parties, it is essential to highlight the factual background of the matter.

FACTUAL MATRIX

3. The petitioner is one of the directors in M/S Jetibai Grandsons Services India Pvt. Ltd (hereinafter, referred to as "Company"), a company incorporated in August 2019. The company was initially involved in the supply of services however, it subsequently started manufacturing and supplying solar inverters, solar power generating units and like products.

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