Section 132 of the CGST Act, 2017 —–Bail —- The applicant presently in custody has filed bail application for the alleged offence punishable under Sections 132(1)(b) and 132(1)(c) of the Act. It is alleged that in order to avail fraudulent credit, goods were procured without invoices and supplied as export or to SEZ as zero rated supply and to substantiate such export and zero rated supply, fake invoices inward supply have been obtained without receiving goods. The applicant counsel submitted that department without serving show-cause notice either under Section 61 or Section 73 or under section 74 of the Act straightway arrested the applicants on the basis of statement recorded under Section 70 of the Act, which is inadmissible. Complaint for the alleged offence has already been filed before the Court concerned and therefore, when investigation is virtually over. The applicants do not have criminal history and having deep roots in the society. The court observed that the offence under the Act are compoundable and maximum punishment is upto 5 years. The applicants are in custody since December, 2021 and investigation part is concerned, it is virtually over. 

Held that:- The Hon’ble High Court granted bail to the Applicant subject to certain conditions.