Section 132 of the CGST Act, 2017 — Bail – The petitioner prayed for the bail for the offence(s) under  Sections 132 (1)(a), (f),(h),(j),(1) of the Act. The counsel for the petitioner submitted that the petitioner is behind the bars since 27.08.2021. The offence is triable by a Court of Magistrate and is compoundable by the Commissioner under Section 138. There are no criminal antecedents against the petitioner. The counsel for respondent submitted that it is a matter which involves huge amount of more than 200 crores. The court observed that looking to the custody period as also the fact that conclusion of the proceedings is likely to take some time, this Court deems it just and proper to grant bail to the accused petitioner.

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