Section 132 of the CGST Act, 2017--- Bail —- The applicant prayed for bail. The counsel for the applicant stated that the Applicant has been falsely implicated in the case on the allegations that his company has fraudulently availed ITC to the extent of Rs.77 Crore. Applicant’s company has record and photograph of each and every truck entering the factory along with toll receipts. So, the goods were duly received and duly documented. Entire value of the goods along with GST has been paid. The applicant has fully co-operated in the investigation and there has been no attempt to influence any witness or temper any evidence nor he is on flight risk. The court observed that the applicant is in custody since 19.5.2022. His custodial interrogation is no more required.

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