Section 132 of the CGST Act, 2017 —Bail –- The petitioner sought regular bail. It is alleged that the principal accused used the address of the premises where the business of the petitioner is situated. The counsel of the petitioner submitted that the petitioner does not have any connection with M/s. Balaji Enterprises. The petitioner is a Cost Management Accountant and the mandate laid down in the section 72 and 73 of the Act have not been followed. The petitioner is in custody since 19.01.2021.

Held that:- The Hon’ble High Court directed that the petitioner be released on bail subject to certain conditions.