Section 132 of the CGST Act, 2017 — Bail —–The applicant prayed for bail. The applicant is in jail since 10.09.2021. The bail application was rejected by learned Sessions Judge, Meerut on 28.01.2022. The counsel for the applicant contended that the applicant has been falsely implicated in the instant case. The statement of the applicant was extracted by coercion and made under duress. The applicant has closed down 11 offending firms after following due process of law. The applicant does not have any criminal history apart from this case. Other co accused have been enlarged on bail. The applicant shall not tamper with the evidence nor influence the witnesses in any manner. The court observed that there is merit in the submissions of the applicant

Held that:- The Hon’ble High Court enlarged the applicant on bail subject to certain conditions.