Section 132 of the CGST Act, 2017--- Bail —- The petitioner prayed for bail. It is alleged that the petitioner conspired with for the purpose of availing and passing on ineligible ITC and created different transactions without any actual supply of goods/services to avail ITC. The counsel for the petitioner submitted that the accused has been falsely implicated in this case and there is no evidence against him about his involvement in the alleged offence. Bail is also prayed on the ground of parity with accused, who were having direct involvement in commission of offence have been granted interim bail from the Hon’ble High Court. The court observed that the counsel for the respondent has not disputed the grant of bail to the other co-accused. The involvement of accused has not been shown directly in the firms, who were involved in the availment of fraudulent ITC claims. Moreover, the person who availed the entire ITC is already on anticipatory bail. Accused is already in custody since 09.02.2022, and investigation qua him is no more pending against him. Therefore, no purpose would be served to keep the accused behind bar.

Held that:- The Hon’ble Court admitted bail of the accused subject to certain conditions.