Section 132 of the CGST Act, 2017—Bail – The petitioner sought bail for the offences punishable under Section 132(1)(b),(c) of the Act. The counsel for the petitioner submitted that the petitioner is in custody since 02.08.2021. The offence is triable by Magistrate and is compoundable by the Commissioner under Section 138. There are no criminal antecedents against the petitioner. The court looking to the custody period as also the fact that conclusion of the proceedings is likely to take some time deemed it just and proper to grant bail to the accused petitioner.

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