Section 132 of the CGST Act, 2017 — Bail –-- The petitioner sought regular bail. The FIR was registered, wherein it was alleged that the petitioner was indulged in preparing fake invoices and availed ITC of Rs. 21.60 crores. It was further revealed that the petitioner was a Computer Operator and he in connivance with his co-accused, forged the identity of the persons; forged PAN Cards, Aadhar Cards etc. in order to create fake firms. The counsel for the petitioner submitted that lodging of the present FIR is an absolute misuse of process of law and also constitutes double jeopardy inasmuch as a verbatim same complaint has already been filed by the Inspector CGST Commissionerate, in which the petitioner was granted bail on 18.5.2021. The petitioner remained in custody for about 6 months and after grant of bail, the present FIR was lodged on absolutely identical allegations in which he has been in custody now since the last about 8 months. The court observed that the petitioner has been behind bars since the last about 8 months and otherwise has a clean record.

Held that:- The Hon’ble High Court granted the bail to the petitioner subject to certain conditions.