Section 132 of the CGST Act, 2017— Bail – The petitioner filed bail application under Section 439 Cr.P.C. for offence under Section 132(1)(b)(c). The counsel for the petitioner submitted that the petitioner has been falsely implicated in this matter. Challan has already been presented in the Court and conclusion of trial may take long time. No criminal case is pending against the petitioner. The petitioner is in custody since 22.09.2021. The court observed that taking into account the facts and circumstances of the case and considering the period of custody and the fact that proceedings may take long time and also the fact that offence is compoundable, without expressing any opinion on the merits of the case, allowed this petition.

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