Section 132 of the CGST Act, 2017— Bail -– The  applicants have sought regular bail in connection with the offences registered under Sections 132(1)(b) and 132(1)(c) of the Act. The Counsel for the applicants submitted that pursuant to the summons issued, statements of the applicants were recorded under duress and both the applicants were arrested on 28.04.2022. More than 10% of the amount has been seized and that may be treated as deposit under Section 107 of the Act. Complaint before the Court has already been filed during the proceedings. The maximum punishment is upto 5 years. The applicants are not habitual offenders. The court observed that complaint is filed before the competent court. In such circumstances, when trial would take considerable time and the respondent authority failed to make out a case that further custody of the applicant is necessary, the detention for further period is unwarranted. The authority has already seized more than 10% amount.  Maximum punishment is upto 5 years and the offence is compoundable. The applicants do not have any criminal record.

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