Section 132 of the CGST Act, 2017 --- Bail – The applicant prayed for regular bail to the petitioner for offences under Sections 132 of Act, 2017. The counsel for the petitioner submitted that the petitioner has been falsely implicated in this case; he is in custody since 21.09.2021; the maximum sentence which can be awarded to him is 05 years; investigation in the case is complete and therefore the petitioner is not in a position to influence the same; 37 prosecution witness still remain to be examined at the pre-charge stage and therefore, if at all the petitioner is put to trial, the same will take a long time to conclude; even otherwise, the evidence collected by the prosecution is primarily documentary in nature. The court observed that the evidence collected by the State against the petitioner is documentary; investigation in this case is complete; the petitioner has already undergone actual custody of nearly 01 year and 05 months; even if convicted, the maximum sentence which can be imposed on him is 05 years; 37 prosecution witnesses still remain to be examined and that in case the petitioner is even put to trial, the same is likely to take a long time to conclude..

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