Section 132 of the CGST Act, 2017 —Bail –--The petitioner filed application for regular bail. The counsel of the petitioner contended that the petitioner is in custody from 25.7.2021 and the trial is going on a slow pace. Some of the witnesses have already been examined which may be considered. The counsel for the respondent submitted that it is a case where the petitioner was actively involved in managing day to day business of 6 entities which were based on inadmissible input tax credit to the tune of Rs.128.82 crores. The court observed that the petitioner earlier also filed bail petition before this Court which was dismissed by way of passing a detailed order on the ground that material witnesses are yet to be examined and in case the petitioner is released on bail then he may influence witnesses or may tamper with evidence or may flee from justice. There is no change of circumstance during the interregnum period. Considering the amount involved i.e. Rs.128.82 crores and the gravity and magnitude of the offence, the petitioner is not entitled for the grant of regular bail.

Held that:- The Hon’ble High Court dismissed the bail application.