This petition is filed under Section 438 of Cr.P.C., by the petitioners to release them on anticipatory bail in the event of arrest by the respondent.

2. Learned counsel for the respondent Sri. Amit Deshpande has filed a memo stating that the quantum of amount involved is below ₹ 5 crores and therefore, the offence alleged is bailable offence under Section 132 of CGST Act. He would submit that in view of the same, the petition is not maintainable.

3. He has also submitted that petitioners can appear before the concerned Officer and cooperate with the investigation and in that case, no arrest will be made. Memo is placed on record.

4. Learned counsel for the petitioners submits that the petitioners will appear before the concerned Commissioner on or before 09.07.2021. The said submission is placed on record.

In view of the memo and the submission made by the learned counsel for respondent, this petition is disposed of.

I.A. No.1/2021 filed for interim bail does not survive for consideration and the same is disposed of.