Section 132 of the CGST Act, 2017 —Bail –--The petitioner prayed for bail. The counsel for the petitioner submitted that the petitioner has been falsely implicated in the present case and he has only submitted and checked the documents as provided by the main accused and on the basis of these documents, he filed claim for refund. The respondent are hiding inefficiency of their own officials who issued refund without checking the documents. Prima facie no case is made out against the applicant-accused, who is a Charted Accountant by profession and he only compared the documents submitted by the main accused. No part of the refund amount has come to the pocket of the applicant-accused. The present case is documentary in nature, which are already in the possession of the respondent and there is no likelihood to influence the witnesses. The court observed considering the gravity and the nature of the allegations levelled against the applicant-accused and the fact that the investigation of the case is at nascent stage, does not deem it proper to grant the concession of bail to both the applicants-accused at this stage.

Held that:- The Hon’ble High Court dismissed the bail applications.