Section 132 of the CGST Act, 2017—Bail Application-- The writ applicant facing charges under Section 132 (1)(b) and 132 (1)(c) of the CGST Act, 2017. The applicant was arrested 21.07.2017 and almost 55 days are over. The complaint was not filed by the respondent authority. The Respondent authority has not requested for any remand of the applicant in the Trial Court and the investigation is almost over.

Held that:-The Hon’ble High Court allowed the writ petition and enlarged the applicant on bail subject to certain conditions. — Kamlesh Suvalal Soni Vs. State of Gujarat [2019] 16 TAXLOK.COM 222 (Gujarat)