Section 132 of the CGST Act, 2017 – Bail - The petitioner sought regular bail having been arrested on 18th November, 2020. This Court granted him interim bail vide order dated 21st December, 2020. While granting interim bail this Court noted that no SCN had been issued to the petitioner and also no proceeding for the assessing the exact amount had been initiated. The counsel for respondent stated that the respondent has not been able to finalise the investigation as yet and the investigation will take some time. During the period of interim bail, there is no allegation of misuse of the concession. The court observed that the petitioner has been on interim bail from 21st December, 2020 and there has been no misuse of concession of the interim bail granted to him and the respondent is likely to take more time to file the complaint before the competent Court.

Held that:- The Hon’ble High Court directed the petitioner to be released on regular bail subject to certain conditions.