JUDGMENT Mr. Anoop Chitkara, J. Complaint No. Dated Sections COMA 6113/2022 18.02.2022 132(1) (b) (i) of CGST Act, 2017; Punjab State Goods and Services Act 2017 and punishable under Sections 132(1) (i) of CGST Act 2017 and 132(1) (i) of Punjab State GST Act 2017 both read with Section 20 of the IGST Act, 2017 The petitioner apprehending arrest in the FIR captioned above, on the allegations of fraudulently availing input tax credits under GST, had come up before this Court under Section 439 CrPC seeking anticipatory bail. 2. Vide order dated 29-06-2022, the petitioner was granted interim protection by a co-ordinate bench, which is continuing till date. 3. Petitioner's counsel prays for bail by imposing any stringent conditions. The petitioner's counsel argued that the custodial investigation would serve no purpose whatsoever, and the pre-trial incarceration would cause an irreversible injustice to the petitioner and family. 4. The State's counsel opposes the bail. REASONING: 5. Vide order dated 19-01-2023, this court had extended the interim bail subject to compliance of conditions mentioned therein. The petitioner's counsel stated that such order has been complied with. Thus, there would be no justification to keep this bail pending waiting for the proper investigation. The petitioner was granted interim protection, and during the interregnum, there is no allegation that he had intimidated the victim or victim's family or the witnesses or that he had hampered the investigation, or despite being called to join the investigation, he did not appear before the investigator. Given the above, there would be no justification to discontinue the interim protection, and the same is made absolute subject to the petitioner complying with the terms of all the interim bail orders. Petition allowed in aforesaid terms. Interim order is made absolute subject to strict compliance of all terms and conditions. All pending applications, if any, stand disposed.