Section 132 of the CGST Act, 2017--- Bail —- The applicant sought regular bail. After investigation, chargesheet was filed on 08.10.2021, on the allegations that the applicant and his co-accused had set up a number of fictitious companies, which were being used for purposes of defrauding the Government. The counsel for the applicant submitted that the applicant was arrested on 13.07.2021 and has been in judicial custody since then. A chargesheet has been filed. The investigation is complete and further custody of the applicant is not required for any purpose. The co-accused was granted bail by a coordinate bench of this Court vide order dated 12.04.2022. The court observed that the applicant has been in judicial custody since 17.07.2021, the chargesheet and the supplementary chargesheet have already been filed. The applicant is similarly placed to the co-accused, who has already been granted bail by a coordinate bench of this Court. There are no prior criminal antecedents of the applicant and no useful purpose will be served by keeping the applicant in judicial custody any further.

Held that:- The Hon’ble Court admitted to bail upon certain conditions.